"The older Benchmark DAC2 and the new DAC3 are practically indistinguishable visually."
"The underlying ES9028PRO chipset is the big difference in the new DAC3 – everything else is pretty much the same. …even the USB drivers are the same."
"In short – it's everything you like about the DAC2 only mo’ better."
"I think it’s a fantastic sounding D/A converter. On well recorded material it does an outstanding job with detail and resolution. It brought new life to CD quality 16/44.1 material - even on tracks that weren’t particularly well mastered."
- "T Bone", Head-Fi.org