One reason the DAC60 sounds so good is the use of the Burr Brown
PCM1704U-K parallel P2P DAC. 
This state-of-the-art device was originally developed for super high
end applications. Among the most famous units using the chip were the
Mark Levinson 30.6 and the $20,000 Linn CD12 CD player.

Note that this chip was designed with audiophile high performance in
mind, by the original Burr Brown company before it was acquired by
Texas Instruments.

This is the only true 24 bit DAC in the traditional (non delta-sigma)
parallel architecture. This approach is considered to be superior in
sound quality with excellent jitter rejection.

Cost cutting was not a consideration in the design. The chip used to
sell for around $30. It's replacement (the delta sigma PCM1796), costs
around $5.


-- 
crooner

SB3 with Custom Linear Power Supply
Lite Audio DAC-60 Tube DAC
VPI Scout with Benz Micro Glider M2
Audio Research PH3, SP16L and VS110
Vandersteen 2Ce signatures, 2W subwoofer.
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