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Hi guys Being a tube lover, and also wanting the best sound I can get for the money, I have just finished building a tubed None Oversampling DAC. The kit is supplied by Audio Note Kits (Canada). Check it out! I completed the build a few days back, and have it on soak in my Studio for the next few weeks. The sound from switch on is great. The first thing I did was turn up the volume to max, and listen for hum or buzz. Nothing, dead quite, and no hiss either. Great. I have V-Cap Teflons on the output board, so I do expect the sound to be all over the shop for 3 weeks or so. The Mundorf caps on the Power board will need the same, though won't affect the SQ as much. Right now it sounds really clean, very dynamic and great bass WOW, a lot stonger than my previous Meridian DAC. And the detail is already better, possibly partly due to the NOS and no Brick Wall filter. The 6X5 tube on the Power board was swopped out for a Bendix which draws more current but gives a more dynamic presentation. I'll report back in a few weeks once the V-Caps (and the rest of the parts) are run in. A thought, it would be possible with a minor tweak to add a volume pot, thus negate the need for a Pre Amp i.e. straight into my Stax SRM-717 amp, and the same into my Power Amps. I will look into that. BUT VERY HAPPY BUNNY - GREAT DAC! IT ROCKS.... I would strongly recommend looking at these kits. Brian the owner of Audio Note kits in Canada is like me, a 300B SE fan and hifi fanatic. What you get once you have put it together is a leading edge audiophile product for the money. Forget any kits from cottage suppliers or China stuff. This gear is the real deal. I see it as a good investment as well. I mean, how ,many manufacturers really offer upgrade paths or options? And I aren't an engineer, a web designer with no electronic background. BUT I can further tweak and upgrade this DAC if I wanted to. Though, it is that good, I may be better looking at my source tweaks first (Mac Mini and M2Tech EVO).