Musical Fidelity wanted to build the best DAC in the world, but to offer it at a fair price. Using state-of-the-art design techniques and components, they set out to design a DAC to produce top-notch technical performance – housed in a modest, reasonably priced package. The V90-DAC has a balance of measurements: distortion, noise, linearity, bandwidth, and phase, which in their totality are not significantly bettered by any product at any price. If you hunt around, you may find the occasional DAC that claims to have slightly better performance than the V90-DAC in one area or another, but in totality will not exceed it. There are plenty of competitors shouting about their new, wonderful version of the emperor’s new clothes, but they offer little or nothing in real performance to back up their claims. Just lots of talk about subjective this or that, but all of it is just a matter of opinion. The V90-DAC is a matter of fact. Its technical and sonic performance is superlative. There are better DACs but they may cost twenty or thirty times more.