My ODAC rev. b (ONLY when using external power supply instead of USB power) definitely performs like a ~$120 DAC but it sounds really great, from the bass to treble its very pleasing. I bought the Hifime UDA9038pro, a budget DAC using Sabre 9038 Pro, and it outperforms the ODAC in seperation and detail but its painfully boring. the sound is very clean and detailed but lacks the 'body' and 'energy' of the ODAC, Music sounds very emotionless and distant and I think it is a drawback of this Sabre DAC as the ODAC simply sounds more realistic/live even with poorer detail retrieval, seperation and imaging/soundstage The ODAC uses a Burr Brown chip (PCM1502), could those impressions be down to going from a Burr Brown to Sabre DAC? Or perhaps its a poorly implemented DAC and I should look for a different Sabre DAC? edit: after the intial impressions with this DAC the sound has grown on me. it just has far better range in its abilities, poor recordings sound poorer, good recordings sound better. its far more interesting to listen to. where the ODAC adds the same colouration to everything.