The first thing you listen is the absolute introspection in the musical signal. Then your attention is captured by the huge amount of particulars. The complete reconstruction of the music is fantastic in union with my ML 31. I do prefer ST to AES/EBU connection. I want to listen all my CD collection again and again to listen to an incredible new world of emotion.Listen equipment :
Mark Levinson 31 transport
Wadia 27 DAC
Cello Encore preamplifier
Krell FPB 300 power amplifier
Thiel CS 7 loudspeakers
Wadia ST digital cable
Purist Audio Colossus interconnect (pre-converter)
Cello String Balanced (pre-power amplifier)
Purist Audio Colossus II (amplifier-loudspeakers)

I recently purchased this based on the great reviews and having heard some of the lesser Wadia's. The 27 makes a very warm, wide, deep soundstage, but the ultimate tranparency, especially vocals was lacking, as well as truth of timbre. Voices just did not sound like the performers are supposed to - just a little "different" and off from real life. Also images are a little blurred and diffuse - possibly some artificial reverb somewhere. I also think there is a bit of topend rolloff. Detail in general could be a little better as well. In comparison with some of the newer players, like the Metronome,and Meridian this player is really starting to show it's age.
Equipment
Rowland MC-6
Rowland Synergy pre
Levinson 37 transport
Magnepan MG 3.5
Golden Cross cables

I puchased the Wadia 27 several years ago and teamed it up with a Mark Levinson 37 CD drive ( cost factor ) through either Illuminati D60 or fiber optic. Sounded pretty good either way but preferred the Illuminati. ( Wadia recommends fiber ) Then the 27 was updated to 27i ( clocklink ). Last month I purchased the 270 drive which connects to 27i DAC with 2 glass cables or 1 glass and either 1 coax or 1 balanced. The Illuminati is on the block. The two Wadia units sound fabulous with the two glass cables. By the way, the 27i upgrade sounded better even before the purchase of the 270 drive. To achieve optimal sound quality from these products they should be teamed together with fiber optic. Using either unit without the other diminished their sonic potential. If I were considering this purchase now, I would only audition the units together. At the time the 270 drive was not on the market. They are both pretty good used alone, but are only worth the money if you buy both. They are definitely built like tanks. The Dac weighs about 32 pounds and the drive about 53. I have also by-passed preamps by running the 27i directly into the power amp. The 27i has adjustable output voltages. So used alone- 3.5 - 4. Together almost 5.

I recently acquired the Wadia 27i and 270 combo. I was lucky to get it on the used market for quite a discount. It was sent back to Wadia due to a glitch in the DA, probably a software problem. While it was there I had them update it to the "x" version. Wadia stated that they never found the glitch I was having problems with. They said that when it was upgraded to the 27ix, a lot of the software was replaced - so that probably fixed any glitches I was experiencing. Can't wait to hear the results! Has anyone experimented with upgrading the Wadia ST glass cables supplied with the units? I have acquired an Aural Symphonics - Optimism ST and also an Audio Quest Optilink2 ST cable. Should be interesting to hear any inprovements or not.