I like JDS. I have fond feelings from long ago when they used to sell high quality CMOY kits. With more efficient headphones like Grados, AD2000s, or even HD6x0s, the CMOY actually sounds better than than Objective 2 amp. So it pains me somewhat to me say that I really dislike the EL DAC. I didn't like the JDS Element either, but I wanted to make it clear that I didn't have an axe to grind with JDS. These are super early impressions. I will give the DAC a few more days to warm up and get back to proper subjective impressions. Unlike the Topping D30 which just sounded sucky, the EL DAC does certain things OK, but has terrible glare that just grew on me. The bass was also kind of one note without texture or pitch differentiation. Don't tell me, is this ESS Sabre based? I haven't searched Google yet so I do not know. JDS El DAC 1kHz 0dbFS JDS El DAC 1kHz -90dbFS However, something is wrong with the -30dbFS 1kHz measurement... stay tuned.