The A22 is an excellent DAC . Its foremost quality is its musicality. This is not surprising with dual AK4499EQ DAC chips and dual mono based design . The AK4499 DAC chip is widely recognised as one of the best currently available . I mainly listen to cds and prior to purchasing the A22 I used Electrocompaniet EMC1 UP ( up sampling CD player ) . I now use the EMC1 as a transport with the A22 DAC . In A/B comparison incorporating the A22 provides noticeable sonic improvements . The A22 sounds best with AES interconnect . Highly recommended at the price .