California Audio Labs Sigma II D/A converter
From: Stereophile | Kalman Rubinson | Jan 2, 2005 Practi--CAL Conclusions
California Audio Labs' Sigma II DAC is an honest and superbly consistent component. It offers limited opportunity for control and display interaction, but that is concomitant with its talent for getting out of the music's way. At its asking price of $750, the Sigma II falls close to the point of inflection on the price/performance curve, where more money brings increasingly smaller benefits. I acknowledge the superb return on investment with the overachieving $399 MSB LinkDAC, but still: spend less and you get less. But to get much more, you have to spend a lot
more: $4495 for the Mark Levinson No.360. Indeed, aside from cantankerous critics playing A/B games with kilobuck DACs, most would find little to criticize, and much to enjoy, in the Sigma II.
This EXCELLENT condition unit has been unused/stored away in my home for a good decade or more. I rate it as "excellent" due to the Audiogon grading scale regarding age, however it appears as if brand new to my eyes.