Great sounding DAC/preamp that pairs really nicely with my Fosi Audio V3 amplifier and ELAC Debut 3.0 DB53 speakers. I have this connected to my Windows desktop via USB (32 bit, 384kHz) and I’ve found the DAC’s sound profile to be smooth and warm, and without any harshness in the higher frequencies. My speakers are quite neutral, which is why I bought a preamp with tone controls. A slightly increase on the bass knob is all I need to add a lot more bottom-end to the sound. The only minor inconvenience I’ve had with the GR40 is that the headphone jack is too sensitive for my IEMs (Linsoul Tin HiFi T4) and so I can’t comfortably use this as a headphone amp. I presume if I had bigger or harder-to-drive headphones, this functionality would work well. The Bluetooth connection is great and has never dropped out, so I’ve been enjoying listening to music while walking around the house. I haven’t experimented with any other tubes for this DAC/preamp, but I think the GR40 + V3 combo is excellent straight out of the box and I highly recommend it.