Touches DAC (got one a week ago) is a LOT better than the Sb3's (notrmal
cd music) I have a Graham slee Solo HP amp into Sen800's 
Used the same interconnects and used the Sb3 into one input and the
Touch into another and I can flip a switch between em.. The Touch has
more impact , has better treble and much better bass ..the Sb3 sounded
mushy and veilled by comparison. I assume both Dacs output the same
level - just synched the 2 players.
Tried the SPDF out of the Touch at 24/96 vs the Xporter into my set of
Meridan 24/96 speakers - sounded identical. Tried the touch and the SB3
into a z-sys digital pre at 16/44 - Touch sounded a bit better
IMO..dunno if its the identical digital feed to the SB3.
I can tell you that any differences in terms of digital feed were
nowhere near the analog difference. I even prefer the Touch's analog
out over the xporters which sounds more dry and sterile - don't like
the Transporters dac sound much tho..never have - It has never sounded
musical to me.


-- 
Rodney_Gold

Sb3/Z-sys RDP1/meridian DSP5500's
TP/X-cans v3/Senns 650's
TP/SCM 50a's
SB3/Meridian DSP5000's
TP/ GerdDAC/various/woo audio Wa2 Headphone amp/Sehneisser Hd800's

"The nicest thing about smacking your head against the wall is...the
feeling you get when you stop"
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