The Shanling ET3 Digital Transport is surprisingly good and especially so for $895! And while it worked very well with the Border Patrol SE-i, it scaled beautifully with the best of the best DACs and did not, at all, embarrass itself. In fact, it shined with the Grimm Audio MU2 Streamer/DAC and the combo and put some very expensive streamer/DAC combos on notice of their, well, less than stellar performance. Or, in other words, the combo fired them!