Finally I can comment on this dac/amp unit as I just got mine today. What a fantastic sounding amp and the dac isn't bad either. Listening now with my Senn HD580's. The amp has plenty of power and the sound is very nice, bass and mids are really good. I hear just a tiny bit of harshness in the highs, but I am talking very very small amount, probably some jitter from the dac. There is zero background noise that I can hear, I read that tube amps tend to produce a small amount of audible hiss, but I don't hear any. I wasn't expecting anything nearly this good after reading some of the comments people have made, and maybe I got lucky and got a good one. One thing is for certain, I am very happy I got this unit! Now I need to see how long it is before I can't resist the urge to start swapping tubes! Right now I think it will be a while as I really like what I am hearing with the stock setup.