But the real star of the show is the sound quality of the P1’s DAC. When ideally configured, the P1 is not just capable of good sound, but also of a powerful and immersive musical experience. This is a great-sounding DAC, and one that would have received my enthusiastic recommendation if it were simply a bare-bones $10k DAC. The P1 is so good that it will benefit greatly from clean AC power, high-quality cables, using the fiber-optic input, and driving a power amplifier directly.