First post over here, anyway. While the UA5 is not bit perfect, if I have a DAT at 48khz I sometimes use the UA5 to transfer the show and use it to resample to 44.1 on the fly. It saves me from having to use software (all I have is Sound Forge which I have heard isn't the best for that, although I have not actually tested myself). I do have another sound card for bit perfect transfers. While it is not ideal to do non-bit perfect transfers, I feel it is alright as long as you list how you transferred the show so that people know. I personally love my w-UA5.