The Benchmark Media DAC2 HDC is one of those components that not only raises the bar, it forces the entire industry to step up their game and move forward. While one can expect a fantastic digital to analog converter from the same creators of the classic Benchmark 1, it’s hard to believe this company would also turn out one of the better sounding analog preamps I’ve heard. Combine the fact that you also have a reference class headphone section, and you now have a piece of equipment that is the one to beat. Easy recommendation from New Record Day!