This new DAC replaces the PCM1704-based DACs with dual FPGA-controlled resistor ladder DACs, similar in concept to DACs like the Rockna Wavedream and MSB DACs. http://www.audio-gd.com/R2R/R2R7/R2R7EN.htm Each channel uses a resistor ladder consisting of pairs of resistors to improve the tolerance, as individual resistors have too high a tolerance for high-bit rate accuracy. To counter the inherent errors in this method, dual FPGAs are used per channel, similar to how MSB and other high-end manufacturers design their DACs. One arrived here just a few days ago and initial impressions are similar to those I've experienced before with other resistor-ladder DACs, with the kind of sound that makes one want to listen, especially to acoustic and live music. I've only done a brief comparison to my Yggy, and what came to mind is that the Yggy is a bit more "dry" to the slightly more "liquid" sound of the R2R 7, but it isn't tuned as warm as Audio-gd's previous PCM1704-based flagships. I'll post more impressions soon.