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"... Forget about numbers. The exaSound e20 DAC makes some fine music with all of the music your likely to get a hold of. CD-quality recordings sounded just lovely and higher resolutions sounded even lovelier. DSD strikes me as having a sound all of its own which is in a word rounder and more fulsome and the e20 did a fine job delivering those qualities. I also used the e20's volume control and found that it did not degrade the quality of reproduction to a noticeable degree even at lower volumes so those looking to do away with a preamp while keeping a healthy helping of their PCM, DXD, and DSD music's goodness will be well served by the exaSound e20 DAC. " Read the review