My initial review of the DAC1 Digital-to-Analog Converter appeared in these pages toward the end of 2003. As I wrote at that time, Allen Burdick of Benchmark Media explained that the DAC1, then retailing for $850, was designed with the recording engineer in mind. Since then, the DAC1 has continued to make waves in the audiophile community. Benchmark Media has responded accordingly, embracing the home entertainment market by significantly upgrading the unit’s performance while keeping the cost of the basic unit under $1000.