Auditioned the Rega, Naim, Bryston, and Musical Fidelity Dacs with Martin Logan EM ESL, using a Bryston amp, and laptop as source, flac lossless. All dacs sounded good, not much to choose from, though obviously there are differences in sound. The MF dac had a very bright sound, that made the acoustic guitar a bit aggressive, but was good for drums relative to the others. That was the only sound that would not be to everyone's taste. I also tried combining the dacs with a bel canto ulink, but didn't make a difference. I enjoyed them all. Bryston was a bit weak on the drums but rich on the acoustic guitar and vocals. Finally played a Bryston CD player, which used to cost 3k pounds to compare, and again could not make out the difference. In a separate setting tried the devialet amp and it's dac with a Wilson benesch expensive speaker, a speaker which I really don't like. The CD player was an expensive audio research CD9 which costs 12k pounds. Taking the CD player out did make a change to the sound but the devialet dac did very well. When we added the bel canto 3.5 dac there was a noticeable drop in quality, but note we are comparing it to a CD player almost 6 times the cost. The devialet did well though. Next weekend I hope to compare the devialet on Martin Logans with AR on an amp basis and naim on a dac basis, and with a CD player