Thanks to you all for those explanations. Still it does not explain why I sometimes hear so much differences between DAC's (and processors in general). And I am not talking about subtle differences. It is true that between some DAC's the differences are very subtle that it would be possible that I imagine some (différences). But in many many cases, the difference is so in my face that you would have to be deaf or hypnothize to not hear it. For example, with my old Cambridge DAC magic (which I think is an excellent DAC for the price), I could hear very remotley Cecilia Bartoli taking her breath in (it was like in the background somewhere). Now with my Linn Majik, it is like she is breathing in my face. You clearly hear her respiration. It is impossible to not hear the huge difference. In some other recording, I could hear clearly the skweaking of the pedal drum with one DAC and not at all with the other one. So my deduction is that if I can hear (and everyone in the room also) this pedal skeaking it must exist in the recording. And if a source is not able to reveal that from the recording (giving all other Equipment the same), what else it is not revealing....
