ifor said:Surely the quality of a DAC is dependant on what the designer does with the analogue signal after the DAC chip has converted it from digital.
I too struggle with this term "transparent"; I've no idea what it means.
IMO, having had three DACs on home loan prior to making a purchasing decision, anyone suggesting all DACs sound the same should probably just enjoy their music and avoid offering advice to others.
I agree. What has struck me having used several DACs in my system is how much their mid-bass varies - the r-DAC being a good example of one having a lift. The DAC in my 3yr old Panasonic TV is actually very good, if not as good as my M-DAC. As for some posters stating that most DACs sound the same - they rarely ever also state that their views are controversial.