Having been the owner of a micro iDSD and finding it a great performer for the price, I decided to upgrade and get the Black Label version. I'm running it in now, so I'm not going to comment on its sound just yet. I will say I like the color scheme over the silver version, and I plan to put a service ticket in to get a new knob with the orange marker. One question: I don't see a set screw so I presume it just pulls off the pot shaft, but I don't want to damage my new toy, so any comment about this would be great. I bought the Black Label as an affordable way to drive my Luxman MQ88 tube amplifier and Raidho XT-1s. The XBass+ feature really sounds good with the Raidho mini monitors; clearly there is some coloration of the upper bass, but I can see with some recordings this would enhance the listening experience. The jury is still out on the 3D+ feature since the Raidhos already throw out a holographic soundstage. My AK240SS is my transport filled to the brim with Hi-Res files I purchased from Pono and HDtracks. I'll report back whether a $550 device can hold its own in a loudspeaker system valued at $25K, but my hopes are high it will do a good job until I can afford a DAVE or some other such component. Additionally, I will report back on how it sounds with my Utopia headphones. I bought my son a pair of Sennheiser HD6xx headphones as an xmas gift, and now he will get my silver iDSD to drive them. Last thing, does anyone make an audiophile version cable, 4"-6" in length, that has a micro USB going to the female USB?