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AN DAC kit - which and why?

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I'm in the market for a new DAC. Lately, I also looked at AN DAC kits and they looked very attractive. I would like to hear from those who built AN DAC kits. Of particular interest is your opinion re whether or not more expensive models are worth the extra money and at what point does the law of diminishing returns really kicks in.

Edits: 08/02/13

Follow Ups:

RE: AN DAC kit - which and why? - AudioNoteKits 09:25:21 08/02/13 (2)
I will take a stab at this one although I might be a bit biased! I think you would be more than happy to start with a DAC2.1B - then there are lots of things you can play around with to cater to your system and personal preference - coupling caps and output tubes are the main ones - the nice thing about the DAC line is that you can then move up the line if you want to convert over to transformer coupling etc...
- RE: AN DAC kit - which and why? - EduardG 14:53:27 08/02/13 (1)
  So, if I understood you correctly, one can start with the base model and then gradually add parts, such as transformers, which then, presumably, would add uh... refinement, improvement and sophistication ( a mouthful, eh?), without making any significant changes to the base model?
  - RE: AN DAC kit - which and why? - xaudiomanx 06:48:13 09/06/13 (0)
    As I said in the posts after you, not always do you get the sound back as compared to the money spent to get it. I'm not saying you won't be impressed with going from cap to cap, resistor to resistor, etc. but to say that someone is blown away by the changes is very over done.
    
    Changes are suggestive. Many like transformer coupling, and I do as well, but just not as much as cap coupling in a lot of instances. You have to remember that people like Brian are there to sell, sell, sell. He is very knowledgeable in his theories but his ears aren't yours. If you buy the DAC he suggests don't be so fast to start with what is called "upgrades." Sometimes they aren't that at all. They might be different that what you had but to say that it is better is suggestive. You also have to remember that tranny coupling on the output can get very costly and to me that is a place to start with a diminishing return. That's not to say it won't sound better, but at what expense as compared to how much better. Also, there are a lot of transformers out there to replace with the C-cores for less money. I have no idea if they are better or for that matter what makes the Triple C-cores the bang but I am apprehensive.
    
    I built a DAC using the digital board from Audio Note. I like it a lot. I tried it both ways and I prefer cap coupled but I also got rid of the tube follower and tied directly into my preamp made for that DAC. For lack of a better word, it is now the direct output stage of the DAC and other sources with the volume pot on the in between stage of the preamp. I guess you could call it two preamps in one. All stages have their own separate power supplies. Might be over kill but it sounds great and lastly, I had fun.
    
    For the most part it is built in an Audio Note style chassis with outboard power supplies on separate chassis.

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