Hi, 
Like the O/P I also have an LP12 and I guess i wanted to achieve a
similar level of performance from a digital source with the added super
convenience of all my music in one place. Always  felt my CD player was
a fairly poor second in listening terms. 
After reading all the positive reports on the web inc forums of the
Beresford I purchased one a week before xmas. I ran it in using the SB3
internet radio for 3 nights as well as  plenty of daytime play. I have
to say I was disappointed. I spent the next two weeks really wanting to
hear the  ( apparently dramatic for some) improvements of Stan's DAC.
But the best I could manage was subtle improvements in just a few
instances. The biggest surprise was just how similar it sounded to my 3
week old SB3.I set things up to match the output volumes as accurately
as I could even using test tones to confirm this. Using Immediate A/B
switching revealed nothing at all. ( I know that /A/B is not the
greatest method of assessment  but you would certainly be aware of
significant differences.) Soley on  some female vocals did I find 
improvements in the "bite" and believability of vocal performance.
Things like bass impact were unchanged. The LP12 still rules I'm
afraid. My guess is I'll need to invest considerably more to achieve
parity ( or close). My best guess is the lavery DAC from reports I've
read. I hope this helps to add to the overall picture.
regards
martin

SB3 playing flac and some high bitrate MP3's
Linn LP12/ ittok / Trak
Linn LK1 & LK280
Kef reference 103/3


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