Metrum Acoustics and Sonnet Digital Audio, both founded by Cees Ruijtenberg, specialize in creating DACs with a "True to nature" sound. Metrum started with research on low-noise, precise impulse response DACs, evolving through several models. Sonnet was founded to deliver high-quality equipment at affordable prices, culminating in the Morpheus DAC. Both brands share the same musical DNA and are produced in the same factory in the Netherlands.