Not going to repeat my AMB build log, not going to cite any measurement/specs, but I will highlight and summarize a few things, and then show build progress for people who never even heard of it. These are pictures from my actual build. This is the most complex DIY project i have taken on to date (yes i could've easily just gone out and bought an off the shelf Yggdrasil or a DA11, but that wouldn't be any fun). I had built an OpusDAC prior which is basically a desktop version of the Gamma2 that came out in like 2006 so i am familiar with the sound signature beforehand. There's a LOT of through hole, there's some SMD (not much more difficult than a AMB Mini^3's SOIC opamps), and only 1 fine pitch the SRC4392 48pin quad. With a decent iron, the right tip, and solder flux it's actually not that bad. The Gamma3 is a DIY only, full feature, desktop class DAC (12x12x2" twin enclosure w/ separate PSUs) based on a popular DS Wolfson DAC chip just like the Gamma2 (Compact) DAC, EAR DAC, and OpusDAC. It's an expensive project and focus was made on the implementation input through output. Start with 3 high-performance power supplies - Sigma11's and Sigma22 single and dual rail LPS. The same gadgetry that powers and regulates the AMB Beta22, Beta24, M^3, etc. This DAC has more balls than my 4channel Beta22 (until i upgraded it) and M^3 combined. Keeping the AC and transformers in a separate box is an effective method to ensure that the DAC is unaffected by noise (obviously adds a lot of cost and it's not optional - no compromises were made on power conditioning..even the power cord inlet is a filtering type). To fit all this in a single box would be ridiculously large and require a lot of shielding. This is a LARGE step up from the Gamma2 or the OpusDAC which are basically powered by a single Sigma11 or wallwart. Gamma3 "motherboard" (mostly complete in this photo). What you get here is isolation of the digital inputs (audio signal and digital controls) and outputs (see the 'bridges' over the dark line). The USB (noise/jitter) is on the outside obviously and the signal must go through digital isolators before it gets to the DAC. Any digital inputs (SPDIF noise/jitter) are also completely isolated. The entire (outside) isolated section including Zeta1 USB receiver has its own dedicated power. Priority was put on optimization of signal traces, layout, galvanic isolation of all critical components, and using all available real estate to put the noisy stuff far away. Gamma24 DAC module is a module that contains the essential core functionalities (DAC chips, the precision oscillator, additional power regulation for each sub component, digital receiver chip, asynchronous sample rate converter with integrated digital audio interface receiver and transmitter - this unit allows the Gamma3 to serve as a (clean) USB or SPDIF receiver for other digital sources outputting additional SPDIF). The DAC chips only cost $40 out of the $1,500 in electronic components. It's modular, maybe AMB will come out with a R2R module or when a better DAC chip comes out. Who knows. Dual Alpha24 modules serve as fully-differential output stages (for voltage amplification of a voltage ) and final stage LPF to ensure rejection of any HFreq noise coming from DS modulators. The topology is a modified instrumentation amplifier: a high-CMRR input buffer/gain stage, followed by a balanced-to-unbalanced converter with 2x gain. This module provides for balanced-to-unbalanced or unbalanced-to-balanced conversion. [Mostly copied from AMB site] The Gamma2 and OpusDAC do not have output stages at the same level. Who says DIY had to be bland? Gamma3 has a LCD screen, digital volume controls, IR/remote control (required to setup), personalization/programmability, and motorized pot. There's about a hundred fifty bucks in bells and whistles, most of the money was allocated towards the very important stuff...but it is still feature rich. Consider that the Academy Audio solution used by Bob Katz in his M^3 build was double to triple the price of the AMB LCDuino.