I was looking for a Questyle CMA400i review for a very long time but didnt come across many, so I decided to take the risk and buy it blindly. My past experiences with DACs are LHLabs, Chord Hugo and Mojo and Arcam. So I am not into super high end stuff so take my review with a pinch of salt I hooked up my Sony Z1R and Focal Elear with CMA400i and was immediately astonished how powerful this little versatile Amp is , Bass is punchy and treble is well extended. I must say my Z1R sounded better than Focal Elear specially Treble retrieval and Bass notes. Mid range is also very detailed and sublime. I would call this a fairly neutral dac/amp and like any other transparent dac/amp I did noticed if the song is not well recorded that you immediately feel the spike in treble. But after A/B with Focal Elear and Z1R and different recordings I was convinced it was not an issue with either and recording was the main problem. For 700+ bucks this is a phenomenal value.