i've not long bought an audiolab m-dac to use with my awesome grado sr325es headphones as i felt i wasn't getting the best from my headphones with just my ipod touch. now, i have owned the dac long enough for it to run in and my test song is billie jean by michael jackson. playing billie jean through the mdac with usb ripped wav file and exact same but with my ipod touch i don't think there is much if any difference. put it this way, if i was to hear the song without known playing from the dac and listening also from the ipod i don't think i could tell there were from 2 different sources, does anyone else have these components to test this, as i feel at this moment it's £600 wasted and maybe thinking of returning the product?