The iFi nano iDSD LE arrived Thursday, and my initial impression is that the sound stage is more expansive and the loudspeakers disappear.

When I close my eyes, I see the musicians in their places on stage.

The Music is magical, and once again, I am hearing these recordings for the First Time, despite listening to the same passages for years.

My standard reference recordings, "Mussorgsky: Pictures At An Exhibition" by Herbert von Karajan, Berliner Philharmoniker, Pink Floyd's "Dark Side of the Moon", and Blind Faith- "Blind Faith", have flown out of my "Computer Audiophile on the Cheap" system effortlessly.

On "Pictures" the transition from the nearly silent passages of "The Hut On Fowl's Legs (Baba-Yaga)" to the triumphant full Orchestra on "The Great Gate Of Kiev" is moving, beyond words of description.

The cymbal decay from Ginger Baker on "Well All Right" is present with each crash. I had never heard that detail.

And the voices on "Speak to Me" are quite distinguishable.

All three recordings are from a PCM 24/192 source.

I have not the budget to try the native DSD signal, but as this appears to be the wave of the future, the iFi nano iDSD LE will be ready when the industry makes HQ DSD sources more affordable.

I like to think that is just gravy on the mashed potatoes.

I have plugged it directly into my h/k 330i receiver, and listened to is through my Sennheiser HD 205 cans.

As a headphone amplifier, it blows away the headphone circuit on the h/k.

Gone is a shrillness with the Schiit Modi2, that I have grown accustomed to, not having a basis of comparison, except a Audioquest Dragonfly v1.2 I purchased on close-out.

The iFi nano iDSD LE is a headphone amplifier, and external DAC, which features the Burr Brown native DSD/PCM chipset, and a pre-amp for my amplifier.

That must be the difference I am hearing.

The MSRP of the iFi nano iDSD LE is $129, and that price-point it is a Recommended Component.

It will REPLACE the Modi2 and the SYS passive pre-amp. (With the PYST RCA interconnects, my Schiits have a total value of $164, so $129 is a better value)

This unit was provided by iFi-USA to audition--in full disclosure--and review.

Now, we here at "Computer Audiophile on the Cheap" are going to have to save our shekels and buy one.

I have an ultimate challenge set up on a friend's very expensive Audiophile system. We will pit the iFi nano iDSD LE up against a Mark Levinson discrete DAC, that was factory upgraded for 24/96.

I am predicting the nano may prove to be an embarrassing revelation. With his first listen to the nano LE, my friend said,

"Clearly better than the Modi2, no comparison." And that is from a man who has invested $250,000 in seeking perfection of digital musical reproduction.