We as audiophiles often seek 'giant killer' components. Though the phrase is loosely used, rarely, if ever do we find such elusive equipment. The BDA-3 is one of these rare specimens. An extraordinarily well engineered DAC, the BDA-3 is compatible with virtually any digital source component and features measured performance that is very near the theoretical limit of the digital audio streams it can decode. Such a well executed DAC can resolve the finest details in your digital recording with aplomb. Besides it's superb measured performance, it's a total joy to use and listen to. It is operationally easy to understand and sounds better than anyone could expect. Regardless of your digital audio budget, this should be on your short list.