I couldn't but help notice that Amir decided to do a Modi 2U vs D30 comparison after I posted my D30 measurements, said it sounded like shit (level matched with other DACs), and threw in the Modi 2U as a reference. Going to do a reality check of Amir's measurements. Let's start with linearity. Amir measurements here. Here are my results. Note this time time around, I did a zoom in from -140 to -90db to better see the differences. I also drew a straight line to denote linear levels behavior. Well, first thing's first. It would appear that Amir has not calibrated his AP correctly since I am getting vastly superior results to him with my AverLAB (who no one has ever heard of, so it can't be good). Here is the Schiit Modi 2U Here is the Topping D30 Looking at the above results, it would appear that the Modi 2U is exhibits linear behavior down to -104db whereas the Topping D30 starts to deviate from being linear at -99db. This is a almost 1-bit difference! The Topping D30 advertises itself as a 24 bit DAC, but it is linear to only 99db (a little bit better than 16 bits). Because of this I CANNOT RECOMMEND the D30.