Hi Guys Im about to push the trigger and buy the MA2 but I wanted some advice on which upgrade would make the most improvement to the sound quality. I can only afford to make one upgrade at the moment so which one should it be? I was thinking of choosing to upgrade the DAC to the ES9038PRO as this is the heart of the DAC and surely would make the biggest improvement. So to make it easier I have gone through all of the posts and picked out the upgrades that most of you have made. So which one would you pick if you could only make one upgrade? And if you decide the biggest sonic improvement is delivered through the rectifier, then which rectifier would you pick? The list below seems to be the common upgrades that have been made: Tubes NOS Amperex 6DJ8 orange globe A frames iFi NOS6922 (5670 with attached adapter 6np1-ev Reflektor 6h23p silver shield 75's Sovtek 6H30Pi *** 6h30Pi (Electroharmonix ARC WE 422a EH 6H30's telefunken e88cc Shuguang GZ34 gold lion e88cc Radiotechnique 12au7's Amperex Bugle Boys Caps Mundorf GSO 2,2uf Mundorf S/O's Russian KBG PIO 0.47 x 2 (630v) Clarity MR 1uf 630V Jenzen Copper foil (PIO) Copper tube capacitor Jupiter copper Rectifier Psvane WE 274B ** Brimar 5Z4G Sovtek 5AR4 Bendix 6106 RCA 5U4G Electric 422A USAF 596 USAF 360 NOS bugle boy rectifier RCA 5R4GY JAN Syvanlia 6x5gt Fivre 5R4 RCA 5Y3GT DAC 4497 4990 ES9038PRO Does anyone have a view on what is the best combination of Tube, DAC, Rectifier and Capacitor? The system I have is Audio Note AN-E speakers and Audio Note OTO SE Signature amp. The source will be a dedicated music server. I will be playing a selection of DSD and flac files.