I received the M-DAC yesterday, I was expecting to be wowed after reading all the reviews and positive feedback from people who own it.So i carefully unpacked it, took my time reading the manual and set it up within my existing system. I played it for an hour or so waiting for a revelation, butabsolutely no difference at all compared to my Marantz cd player. I thought there must be some subtle difference between the two, so plugged the Marantz back into the amp, played a track and switched between the two inputs straining my ears for any change in sound. If there is, my ears must be faulty as couldn't pick out anything. The plan now is to send it back and get a cheap £50 DAC, so i can plug my Panasonic into that.