Fleshing out details otherwise missed is what any worthy budget DAC does best, and the V90-DAC performs this admirably. With this DAC, Musical Fidelity chose to focus on musical fundamentals, thus avoiding the budget trap of doing one thing great at the expense of others, and creating an excellent balance. Upper frequencies are particularly well resolved, even with the most difficult musical presentations. The V90-DAC’s performance makes it a piece of gear worthy of serious consideration, regardless of budget. Don’t let the diminutive size fool you!