Here’s a companion to the previous L3 phono- a DAC 2.1B with a few upgrades. This DAC got a blend of Takman metal film and carbon resistors with a few Audio Note tantalums in strategic positions. It also got a blend of Audio Note tin and Mundorf Supreme, and Elna SILMIC caps, as well as AN/A cable, and the USB option. All of the Audio Note Kits DACs punch way above their weight class, comparing favorably to DACs costing 4 and 5 times as much. The 2.1B has a beautifully detailed sound that is totally devoid of harshness. It’s a DAC you’ll want to listen to for hours at a time. There’s really no better way to hear digital music!