This is an incredible DAC that converts 16-18-20 and 24bit. Its $350 price is ridiculous--given that it powerfully competes with DACs I've heard costing $2k or more.
I was a long-time Audio Alechemy fan, but my AA DAC is now sitting on a shelf in my garage after I tried the MSB.

The Link DAC presents incredibly rich detail and superb dynamics in a very smooth, warm way that is not un-natural sounding. (It also does a sensational job with layering and placement.) By comparison, my old AA DAC sounded grainy and etched.

The MSB Link Dac has also extended my bass performance.

I absolutely love this product, and if you think you have to go north of $2000 to get quality performance from a DAC, you are wrong.

I'm not ready to handle 24 bit performance from my digital transport yet, but another plus about this product is that it leaves me open to adapt to the future.

In terms of value, best component I've ever purchased.

A few years ago I bought the Rotel CD separates -- the RDD 980 transport and the RDP 980 DAC. A couple of obscure reviewers had gushed over the sound of this combination and I bit. The design is now five years old and Rotel has discontined them. I have a good system and these Rotel components are, by far, the least expensive link. Also, I've always felt that the sound I've been getting was slightly flat with an electronic character, which has been making me unhappy. (I often wonder if I'm a closet tube-ofile. I started with tubes thirty five years ago, but have been using solid state for the last twenty.) I've played with the idea of upgrading my DAC or going with a new "one-box" player, but thought I'd have to come up with $2k or better for any significant sound improvement. Also, it seems that DVD audio may be if full swing in another eighteen months or so and thus felt that a large expenditure might be unwise if I was going to be looking at DVD audio players in a couple of years.
There have been some really good reviews of this MSB DAC and I thought that for $350 I should get off my ass and give it a try. I truly expected that I was going to be disappointed. Well, I'm thrilled. The best description I can use to tell you about the sound is that it is very lively, but in a natural sense. The two dimensionality and electronic quality that bothered me before are gone. Perfection? I learned many years ago that I wasn't going to get there, no matter what I did for my system and listening room. But, for $350, this has proved to be a God-Send for my rig.
I expect that if you already have a kilobuck CD source, you're already hearing what I'm now getting and likely even better. However, if you have a less expensive front end and are looking for a cheap and very effective upgrade until DVD audio is a reality, then by all means think abouty giving this thing a try. For the price and what its done for my system, I can't give it anything less than 5 stars.
Best wishes to all of you for this new year!

I had to pull out my credit card and buy this DAC because it received such a favorable review from Stereophile. Not that I agree with everything they say, but they do go out and find things that I would never discover for myself. Anyway, after using it for about a week, I can confidently say that this is a superb unit. Let me list the details. This is a 96/24 dac utilizing Burr Brown 1716 delta sigma DA chip, which is less than $3.00 in bulk. This unit is also a full sized unit and weighs hefty 16lbs. It is bigger than my integrated amp, Bryston B60. When I received this unit, I wondered how they were able to sell this for only $349. Then I noticed the magic three words, "made in taiwan." Anyway, my setup consists of the following:
Bryston B60
California Audio Labs DX2
Vandersteen 1C
Zman ASE
Kimber PBJ
Audioquest Indigo+
Cardas twinlink
Monster interconnect

In my system, MSB Link DAC greatly improved the sound over DX2. After inserting this unit, I immediately noticed a bigger, better defined soundstage and incredible imaging. The treble became sweeter and lighter. There is no more digital edginess that even the Zman ASE couldn't fix. The sound generally became more open and clear. The resolution of this unit, as advertised, is excellent. I use this unit without the Zman ASE. I originally purchased Zman to fix the upper frequency which was quite harsh. On the downside, the base became slightly fatter. There isn't much to criticize about this DAC except that it is made in Taiwan. The unit sounds much better than the Rega Planet, which I think fixes some of CD player's weaknesses(harsh upper frequency and lack of warmth) at the expense of what CD players do well(imaging and resolution). I have auditioned many DACs and CD players to fix what I consider to be a mistake in my system(CAL DX2), and I think this DAC betters everything that I have listened to. Give this unit a listen. At $349 and 96/24 capability, you just can't wrong.

WOW!! When I ordered the MSB from my local dealer, I was not sure whether I would realize any difference in the sound of my Cambridge Audio CD4, which is decent in its own right. The difference was immediately apparent! Much more open, dynamic, smooth and detailed. I also noticed an improvement in the bass of my otherwise bass-lacking B&W 302s. AMAZING!! I just grin thinking about it. I HIGHLY recommend anyone with a mediocre CD player with a digital-out to try this unit! At $350, it can definately move your system to the next level.
Try This for about $2K:
Jolida SJ202A
Cambridge Audio CD4
MSB Link DAC
B&W 302
Transparent Interconnects
Straight Wire Speaker Cable
Kimber Digital-X

I just wonder where Sarah MacLaughlin hides all day . . . I could swear she is in my room while listening to this system . . .

There are better DACs. The Theta Gen Va, for instance. I would imagine the top-of-the-line Wadia beats the Link, too.
But there's really no reason to pay any more for a DAC unless you dwell in the stratosphere, economically. Generous bass, incredible detail, yada yada. It is impossible to suffer fatigue with this piece - you just listen and listen. Best audio value I have ever seen. A week after buying this DAC, I sold my $1700 Muse Model 2. It couldn't compete. Neither can just about any DAC I've heard under $3K.

I have been a critical listener of music played through high end equipment since I was able to begin to afford it in the early 1980s. And, as importantly, I have exceptional hearing as demonstrated through my last hearing test in January 1999. Always wear earplugs to loud concerts (aren't they all). Speakers are not the last link of the reproduction chain. Your ears are. What are people thinking destroying their ears with massive amounts of energy thrown at their ears in high end, or worse yet, home theatre setups with grainy yet massively powered amps and multiple speakers a few feet from their head. High end ears recover more information than the most expensive transistor or tube equipment.
The most dramatic change in the digital portion of my stereo happened when I hooked up two Monarchy Audio DIP Mark IIs in series (world class acclaimed anti-jitter devices, ~$199 less shipping via Audio Advisor) after my Pioneer Elite PD65 (stable platter, highest end player Elite)and before the MSB DAC Link (version 2 with upgrade header). Getting Audio Alchemy Power Supply 3 for connection to MSB DAC Link as final part of this system (I tweak about once every five years ago then forget the equipment and enjoy the music, equipment is not art music is). Canare 75 ohm digital interconnects (~$20 meter less shipping) made by Charlie Sprague (Canare L4-E6S, cspra@webtv.net). Apha Core solid silver interconnect to Audio Research LS3 preamp feeding Threshold S500, NAD 208 THX biamp configuration. Tara Cables Reference Mark II cables to amps with Golden Flutes Bass Filter to NAD amp. Triple runs of Kimber 8TC cable and one run of Kimber Space & Time II cable. Speakers are B&W 801 series III with two sets of bass dampening absorbers on back (see Audio Advisor). This absolutely killer sound. I got much...MUCH.. more definition, images suspended in space, bass slam, and lack of grain from even poorly engineered recordings.

A word of warning, the MSB DAC Link sounded only good out of the box in terms of definition and imaging (bass seemed almost to be absent). But after approximately 30 hours of breakin things changed exponentially. Blazingly Class A. This is not Class C, C+, or B- sound.

Bring on the Levinsons of two years ago my stereo needs to have lunch!

Best upgrade I have ever made.
After putting together a relatively mid-fi to hi-fi system (who's really the judge of that fine line if your system exhibits excellent transparency) comprised of mid priced components and cabling, I thought my system was nearly complete for what I wanted. I put together a good home theater system, but also had 2-channel music listening well in mind. It's simple- Denon 2700 DD receiver for its acclaimed musical ability, Panasonic A110 DVD player, B&W CDM1's, Paradigm center, sub and surround speakers. Canare, XLO, and Tara Labs(biwire) cabling. The only thing I was looking for was an upgrade to my digital front end, which I knew was the weakest link in my system. Though the Panasonic's 24/96 DAC is a great little DAC, I knew there was better. I auditioned several single disc and carousel players- Denon, Sony ES, HK, NAD, Rotel- all around the $500 mark.

Hands down the HK FL8550 sounded the best in my system, it's their newest player, fitted with dual Burr Brown PCM 1702 DAC's and HDCD encoding. I thought this was it. But after a couple weeks the sound became a little lifeless, uninvolving and too warm. Then I learned of the rave reviews the MSB Technolgy Link DAC was getting and was shocked at it's price tag- based on those reviews and how it was being praised. I thought what the hell, I'll take advantage of a 30 day return policy and get the MSB Link. After one listening session with the MSB Link DAC, the HK FL8550 was put back into it's box and shipped back.

The MSB Link DAC is an amazing upgrade to my system. I have burned in the Link for about 50-60 hours now and I just couldn't be happier. Without going into a drawn out review on technical improvements (which I could with this upgrade), I'll be brief. Soundstage has grown substantially, the music now comes toward me, highs are airy and refined neither harsh nor rolled off, bass is very warm and tighter, midrange exhibits nuetrality and transparency. Tonal balance, timbre, dynamics- all improved. My system has simply come to life. The biggest difference to me is the soundstage has gained a distinct third dimension and resolution is much more resolved. It's like the Link DAC is able to extract every little detail in the recording. It gives vocalists and instruments a body, that third dimension I mentioned. The build quality is amazing as well, built like a tank, the thing weighs 16 lbs. It's made entirely of metal and hosts very heavy duty, good quality RCA in's and out's in gold plate.

I haven't compared this DAC to DAC's costing several times it's price, but look at the reviews, look at what audiophiles and experienced listeners with mega buck systems are saying, and look at what Stereophile has said. It's an amazing piece of equipment, and a down right steal at this price ($350). A definate five star product.

The MSB Link DAC is a godsend from are high tech friends at MSB (Most Significant Bits) Technology ! For $350 (i paid $199) You get a absolute steal this is the DAC to be reconed with using high end Burr Brown DACs and highest quality parts and components how can this be for only $350 ???? I do not know but it is and it will outperform a lot of the highest quality DACs out there costing many times the amount of the Link DAC ! Once this baby was hooked up digital coax out from my SONY 7700 going to my MSB digital director, Link DAC, Elite 5.1 reciever and Acurus 3 channel amp and then to my NHT Super2s well...pure H E A V E N ! Soundstage, depth, imaging and 3D opened up and CD audio sprung to life and literaly jumped out of my speakers flat non dimensional sound was no longer an issue here NEVER has CD audio reached such a height in my system . You will literaly get seduced pulled right into the beast with this type of power and audio . The Link DAC does take its time to fully loosen up and "burn" itself in BUT when it does WOW ! You owe it to yourself to check it out ! ENJOY !

This is a note on the MSB Link DAC as modified by Ric Schultz at ElectronicVisionary Systems. In a word...exceptional. Ric had been a tweak head and hot rodder for a long time. He is an excellent engineer, has an excellent ear and extrordinarily high standards when it comes to reproduced sound. Those of you who have dealt with Ric over the years, already know this.

This preface is to say that if you are in the market for what is currently State of the Art digital sound, the EVS mod to the Link DAC is where you must now look. Combined with his modified Pioneer 414 DVD player, you cannot go wrong. If the remainder of your system is up to it, you will be quite pleased. As you note, I have not spoken about the sound. I have finally reached the conclusion (after almost 25 years in this hobby)that you MUST listen for yourself...in your own system w/ music you enjoy, in your own home. Ric provides a money back (or original configuration back) if you are not pleased with the mods. His web site is www.tweakaudio.com (I am in no way affiliated with EVS)

For reference, the remainder of my system includes Edgarhorn loudspeakers and subwoofer, custom 300B amps, Emotive Audio Erato, Harmonic Technology and Audio
Note cables, Harmonic Technology, Magnan Signature and Tek Line AC cords and Furman balanced power conditioner.

As a veteran of many upgrades and tweeks, I though this would be another over-hyped unit: boy, was I WRONG. It is nothing short of stunning. I finally realize what was missing in my system : music. I don't know how they did it but there it is: extension, soundstage, dimensionaly, the whole deal. Used with:
Toshiba DVD 3109/ Canare ditital cable (25 ft- no problem!)
Adcom preamp/Yamaha M-80/Vandersteen 2Ci/Kimber wiring
FINALLY!