I ran across this item at a super low close-out price ($59.95) and decided to give it a try. I have been A/B comparing it against a NAD C320BEE being driven by an OPPO 970 CD player and listening using Grado SR125 headphones. After several days of letting it burn in, I can hear little difference between it and the NAD. Detail retrieval is excellent, depth is fine (the NAD is a touch more depth), the highs a touch smoother than the NAD, the bass a tad less heavy than the NAD but it can it can be compensated for using the bass control. The music is rich and involving. It also has a remote control that allows remote control of all settings including volume, balance, base and treble, direct, and inputs. It also has a direct mode that cuts tone controls out of the circuit. At this price, I think I will try a few power supply and coupling capacitor upgrades to see what it will do. This is a possible hidden jewel. Other equipment I have includes Carver, McIntosh, Parasound, B+W, Monitor Audio, Cambridge, Thorens turntable, etc.