Here is the low-down on the Lite Audio DACs.

The Lite DAC-AH is the only Lite DAC that does not over sample. A description of what it does can be found at www.pacificvalve.us

The Lite DAC 72 – forget it. It uses an old Burr Brown chip, the PCM1702P-K. This chip sounded bright and thin. Spend the extra money and get the DAC 60 which uses an excellent AD converter called the BB PCM 1704U-K.

Now it gets even harder. Recently there have been a number of DAC 60s out of Hong Kong outfits with the PCM1704U chip instead of the PCM1704U-K chip. BIG difference between the two.

Then there is the DAC 68, and I have heard one and I am going to get one. Incredible resolution and very smooth sound.

There is more – there is also a DAC 38, and a DAC 39 Upsampler. I do not know if Pacific Valve is going to carry these.

Phew!