[mikechai]

http://www.stereophile.com/features/...ty/index7.html

Quote:

The Benchmark's measured performance is at least as good as, if not better than, the best high-end designs. Its use of a high-performance sample-rate converter chip ahead of its DAC chip means that its rejection of word-clock jitter is about as good as it gets, allowing it to be used, say, to wrest high-end sound from a cheap DVD player. And as well as both balanced and unbalanced line outs and a volume control, which allow its owner to dispense with a preamplifier, the DAC1 has two high-current headphone jacks. You can't find much more in the way of a high-end audio bargain than the Benchmark DAC1.