Let's talk about DAC's! The Topping D90 Mklll & D10B (ESS Sabre), Vs the SMSL D400EX (AKM)

[@ShimaKiyoshi]

You always, reassuringly, talk so much sense on this topic. Thank you for taking the time to share your views.

[@PearlAcoustics]

That's very kind, thank you! You're very welcome

[@BadgerJeff]

What an amazing video! Thank you for making it especially pointing out how to listen to differences in DACs. Also, I am amazed you have 55k subs and respond to everyone's comments. Bravo.

[@PearlAcoustics]

Thank you, you’re very kind. (To be honest, I am not sure how much longer I can keep up with the replying, but I find it polite and it’s like there’s a connection that I feel I prefer to have with my audience - not sure if that makes sense)?

[@guystpierrecomposer]

Interesting topic! Dacs sound differences are indeed sometime very small… but the rest of the chain and the attention put in listening is crucial! For myself, in a medium revealing system (Lintons and SMSL VMV A1) I tested the ess in a Primare SC15 versus my mojo 2…. And oh boy. The mojo 2 is so much more natural in the midrange… very easy to ear. Thanks for the discussion!

[@PearlAcoustics]

You're very welcome. Thanks too for sharing your own experience

[@mojahangard]

Good afternoon, just wanted to thank you for your outstanding video where you managed to eloquently explicate your experience with both DACs. I was on the fence for some time and upon watching your video, opted for the Topping d90 III. Enjoying some good ole music right now. Thank you very much again.

[@PearlAcoustics]

Glad you enjoyed it. Thanks for sharing your kind appreciation. Enjoy the music!

[@johnb4024]

Thank you. I have added "Cycles" to my speaker auditioning folder. I thoroughly enjoy your videos. Please keep them coming! Edit: I have just heard the rest of "Basta!" and it is equally incredible

[@PearlAcoustics]

You’re very welcome. Glad you enjoy it. It is really good isn’t it!

[@hayno7066]

I also think that your emotional state is a key factor in what you hear in the music and your enjoyment of it. If you are relaxed and in the mood to allow the music to flow over you, it will.

[@PearlAcoustics]

Absolutely

[@jeffchristian6798]

Even with all of the fidelity and compression problems inherent to a KZbin video, with a good set of Sennheisers, I could hear the difference. Your analysis was spot on (to my ears anyway). Surprised how good the D10 sounded. Very similar to the D90, but not as wide or deep. The D90 had just that little bit extra detail and decay. The Sugden and SMSL sound veiled in comparison. Thank you for this extremely educational video.

[@PearlAcoustics]

You’re very welcome indeed. Thanks for your comment

[@terrywho22]

Outstanding rundown comparing the three DACs. Very insightful and quite helpful. Thanks!

[@PearlAcoustics]

Thanks! Very kind.

[@capelight52]

Sugden! Most natural and wholistic to the ears. Imo. Thank you for your presentation.

[@PearlAcoustics]

You’re very welcome

[@focalfan6324]

Love your work, time flies watching your videos. I got to hear the Sybellius last year and enjoyed them tremendously. I prefer the Sudgen, much more natural sounding. Greetings from Montreal.

[@PearlAcoustics]

Thank you - you're very kind. Thanks for sharing your feedback

[@johnnydingo8680]

Having spent a lot of time modifying CD players, building power amps and electronic crossovers and many hours of listening, it is abundantly clear to me that the analogue sections in the electronic chain ultimately have a great impact on the sound we hear from the speakers. Not to mention power supplies etc. Since the DAC comparisons include an analogue section with some type of output amp inbuilt to the DAC unit, it is difficult to evaluate the actual DAC part. In reality we are comparing the actual DAC part followed by the analogue section and the quality of power supply as well as design and the quality of components used. Which means there are quite a number of variables in the reproduction of the music. Just my two cents 😊

[@PearlAcoustics]

Hi Johnny… thanks for your comment, you’re absolutely right. In fact, I have been thinking about this and tomorrow, I will go to the listening room and make a new video (will be released in a couple of weeks, I hope) and here, I will record directly from the output of the Dac’s. Of course this is still not perfect and listeners will have to listen through their own Dac’s and systems but it will give a much better indication because they will be able to download the files from our website.

[@johnnydingo8680]

@@PearlAcoustics Interesting idea. Not sure what you mean by "I will record directly from the output of the Dac’s." My guess is you will produce a waveform, maybe like a FLAC, which then can be played via a PC into a DAC/AMP to feed a high res headphone or amp speaker combo. Please correct me if I am wrong.

[@PearlAcoustics]

@@johnnydingo8680 no, you’re right. I will record a wave file from the Dac’s outputs snd people can download them. Of course the recording device has a Dac in it, as will the the listeners’ playback device - but it will give a better chance of trying to detect differences. I think that’s all we can achieve in this set up?

[@johnnydingo8680]

@@PearlAcoustics Let's see what comes out 👍😊

[@mike_lowndes]

@@PearlAcoustics This is my question (repeated here lol) given preamps can have a huge effect on sound, my suspicion is that the Sugden preamp is adding some magic to the DAC output - depends on where the DAC output socket is in the circuitry.

[@SvenfromKiel]

Impressive review and many thanks also for the real sounding samples🎉. I was not sure between the AKM and Sabre but now I have a better idea about the difference. 😊

[@PearlAcoustics]

Glad you liked it! In a few weeks time (4-6) I will be releasing a ‘part 2’ where I will bring in an additional Dac and make the recordings directly from the back of the Dac’s themselves. Thanks for taking the time to comment.

[@jazzandcocktails7]

Thank you for highlighting the music of Joris Vanvinckenroye. Listening to Basta as I write. I own the Xduoo XD05 Pro, a portable DAC AMP with interchangeable processors. The unit ships with the ESS 9039, the AKM 4499 and ROHM 34301 are separately purchased options. I plumped for both options and do believe I hear differences, the ESS being the most analytical, the ROHM being the warmest, with the AKM being the happy medium. In the absence of blind testing, this may just be confirmation bias. However I also have a DAP equipped with the AKM 4497s, and was able to compare the 4499 with that, and with volume levels matched, I thought the 4499 equipped XD05 sounded more like the 4497 DAP than the 9039 equipped XD05. YMMV.

[@PearlAcoustics]

You’re very welcome! Joris is such a skilled and creative musician. This Dac business is really infectious! Enjoy

[@youtube改名也太難了吧]

As a D90III user, the D90III did sound very good to my ear. Still looking forward to their future discrete dac.

[@PearlAcoustics]

Interesting, I didn’t know they had one planned

[@nc3419]

I liked the D90III much more than the SMSL. The Topping D10B also very good. Can't say if its the sonic characteristic or how well the system works/implementation, but ESS seems to sound a bit livelier than AKM but I generally like both. I have a Topping d70s an a Aune x18th with Sparkos and its linear PS. The higher end models within the Topping line versus lower seemingly give more resolution and separation from my experience.

[@PearlAcoustics]

@@nc3419 thanks for sharing your findings on this topic

[@dipanjanbiswas6580]

Thanks for sharing the clips 🙏 they make the differences crystal clear and can help customers choose based on their preferences

[@PearlAcoustics]

You’re very welcome!

[@connorduke4619]

Good review. I prefer the bass weight and texture of the SMSL D400EX to the other Dacs.

[@PearlAcoustics]

Thanks! 🙏

[@IceMuppet]

As a long-suffering music listener, I realised that there is no perfect solution to audio reproduction as everyone has a subjective view of what music should sound like. Every room is a complex environment to start with, and so forth, and this is especially true when higher end products are concerned, there is no definitive measure of the 'sound' other then the numbers and the opinions of others in often, very different circumstances, my approach is simply, listen in your specific system/room for a while and if it is more enjoyable than previously, only then should you consider the upgrade, if the differences are worthwhile.

[@PearlAcoustics]

Very true!

[@danmarjenka6361]

You have come to the same place as I have in this journey. I know the sound is right when it makes me involuntarily tap my foot.

[@PearlAcoustics]

@@danmarjenka6361 absolutely

[@ominchord]

Very interesting topic I hardly can wait to see what you come up with in comparing the Topping D10B to the others more expensive dac's. I have a Topping D10, it performed very so audibly better in my system when I bypassed the power source from the computer by replacing it with iFi audio's iDefender and their iPower power supply I have also a linear 5v power supply that works very well too, it made the dac sound impressively better.

[@PearlAcoustics]

Hi thanks for your kind comment. If you go to our webshop, you can download to the WAV master files from the comparison between the D10B and the D90 Mklll. Enjoy!

[@dungysphincter7974]

Good Job! Yes, only the very critical listener can easily spot subtle differences. I do have the Topping D10s, and the Topping E70 Velvet. When you do a direct compare you can easily tell that the D10s is a lot more brittle than the E70 Velvet. The Velvet carries more weight to the audio.

[@PearlAcoustics]

Thanks! Much appreciated. Thanks too for sharing your experience with the E70 velvet and D10.

[@shipsahoy1793]

yes that's been my experience as well, but when you're comparing two DAC's, and one cost four times the other, it's much easier to tell the difference .. you start comparing different dacs that are in the $800-$900 range, it's going be harder to decide which one you like better, but when when when the dac cost at least 2x or 3x or more of another, than you're going to notice sonic quality differences much more readily, especially between lower prices, as in your $100 to $400 example.

[@surjasutantio7551]

I have compared the Velvet with dCS Rossini. The Velvet its not embarassed. (I use Gryphon Trident speaker)

[@zzezzobike]

Thanks for this entertaining video, you are a long time audiophile and it's so obvious. What I can tell is your trusted Sugden is the best of all here,period! It just let you enjoy the music without tension or unnecessary attention to minor details It's what I hear on my Modi multibit dac, DarkVoice tube amp and Sennheiser HD660S2, youtube is fine, I can clearly hear everything

[@PearlAcoustics]

Thanks very kind.

[@mu7765]

Great review! To my ears Sudgen sounds superior to the other dac's.

[@PearlAcoustics]

Thanks!

[@adamant3844]

Listening to your Sugden DAC impressed me the most while the D90III was the least impressive. Great presentation and analytics. Keep up the great work sir.

[@PearlAcoustics]

Thank you for your feedback and kind appreciation

[@derekcottrell2448]

I agree DACs do sound different, however my suspicion has always been that this is due to the analogue section rather than the digital section. Anyway, thanks for another insightful and interesting video.

[@PearlAcoustics]

Thank you. I think we’re on the same lines here… once the digital conversion is done, it’s immediately what happens next that’s critical.

[@shipsahoy1793]

@@PearlAcoustics I agree with this 100% .. if you have a dac that produces a small negative current output and you need to trans impedance amplifier to start to bring that analog signal up to line level, that seems to be a most critical point, as this is usually done with virtual ground on an op amp front end. The current source needs to be converted to an output voltage through the feedback resistance on the inverting input. Seems like a tall order before we even consider power supplies, dac clocking, et cetera.

[@johnnydingo8680]

I agree with your sentiments.

[@johnpajestka5022]

I have a Schiit Modi 3 with a ESS and a Modi 3 with an AKM. You'd think they'd sound the same but there is a slight difference. To me most DACs sound very similar till you get past the $500 range. Friend has the same setup as me but with a Bifrost. Blows my system away. Better soundstage, height, width and bass is more well defined and digs deeper. The fact is even our cheaper DACs now are pretty amazing compared to 20 years ago. One day hopefully I can upgrade but for now my Modis are doing the job.

[@robertmacmoneagle6917]

I'm new to all this. What is a Bifrost? A brand?

[@johnpajestka5022]

@@robertmacmoneagle6917 American company called Schiit. Bifrost is their mid-tear DAC.

[@johnpajestka5022]

@@robertmacmoneagle6917 Can't recommend their entry DAC the Modi enough. Lil magic' box got me back into music listening.

[@robertmacmoneagle6917]

@@johnpajestka5022 thanks John. I've heard great things about Schiit.

[@PearlAcoustics]

Thanks for your comment!

[@riccitone]

Excellent and comprehensive review! Very much appreciate and must thank you for getting into the weeds on this type of discussion. Listening deeply is in itself a worthwhile practice, and can actually enhance one's overall experience if done so. Ive had some great and interesting dacs. All had distinctly different sounds and tonal characteristics: Schitt Modi, Massdrop r2r, Topping D70s MQA (akm dac), and a very unique ess design with the Okto Research dac 8 stereo - which is really wonderful and could not imagine not having in my system. But have to say, now I want that Sugden too! 🙏

[@PearlAcoustics]

Thank you for your kind appreciation. Indeed, the Sugden has something special about it…

[@rcpdox11]

As usual an insightful video. I have a Denon receiver and a Marantz player of recent manufacture. They both have the same DAC - akm 4490 - as far as I can gather from the internet. Yet, the Marantz sounds slightly clearer and crisper than the Denon which appears a tad congested. This is far from a night and day difference. It is rather subtle. I do not know if this actually is the case or my ears are playing truant. I do confess to having an incurable problem with my ears.

[@PearlAcoustics]

Thanks for your kind appreciation. If you hear differences, then there probably is, meaning - it’s a bit like cars, when you’ve been driving the same car for years and years, you get to know every noise and quirk, I feel the same is true for hifi equipment and when you swap them out, you can detect even the slightest change, whereas a visitor who does not know your system and room, half as good as you do, may struggle to hear what you hear. As for your ears, well mine are getting on for 70 years old now and they are certainly nothing like they used to be. But I can still enjoy music and strangely, can hear even the subtlest differences in equipment set ups and master recordings, which my colleagues are staggered by. What I can’t hear, I can’t hear and that’s fine! 😂

[@rcpdox11]

@@PearlAcoustics Yes indeed. I abide by Stanley Kubrick's edict -- How I Learned to Stop Worrying and Love the DAC!!! 😆

[@user-od9iz9cv1w]

Great presentation. Probably the best discussion of modern DACs I have heard. In addition to the excellent presentation, I resonate with your audio preferences and priorities.

[@PearlAcoustics]

Thank you! Glad it was helpful! It is very kind of you to take the time to share your appreciation

[@michaelkaercher]

I am - as an engeneer - always a bit sceptical when I see audiophiles speaking about their technical perceptions. Your video however was straight to the point - congrats. I completely understand that the differences between AKM and ESS are subtle at best. The chip designs may be quite different but the conversion process follows accepted rules. I do not fully concur to your assessment that the chip has little influence to the sound. Technically it has the same "chance" to contribute to a sound difference than every discrete component. In the price class of 1000$ I expect the best components (like op-amps) anyhow. I think the reason for having the DA chip twice is just the fear of cross talk on the analogue section. On the digital side there is no negative impact to be expected. Personally, I have listened to ESS and AKM DACs without a clear winner. For me, AKM was a bit more detailed. The DACs however had been in the 500 Euro class and there it is easily possible that OP-Amps change the picture or slight production deviations. I could easily live with ESS as well. Currently I am testing two DACs i bought (SMSL SU-1 for 80 Euro and Topping E70 velvet for 480 Euro). It is a bit frustrating that the differences between those DACs is so minimal. My general perception is that you have to put your money on the analogue components. I personally spent 65% on the loudspeakers, 25% on the integrated amplifier and 10% on the DAC. The streamer itself is quite basic but it had in the limited tests I did no influence on the sound. Jitter etc. is no problem any more these days.

[@PearlAcoustics]

Thank you for your kind appreciation. And thanks too for your excellent contribution to the topic. I especially like your reasoning on how you divide your budget across components. Enjoy the music.

[@HectorHughMunro]

I tried it in three systems, earbuds, a good desktop system with an Aiyima A07 with Meridian DAC and Arcam speakers and a proper multi thousand system. With the earbuds, there was very little difference. With the Aiyima, some extremely small differences. Of the Chinese DACs I preferred the Topping D90 but the Sugden was more natural and a clear step above. On the full hifi system, I had them in the same order but with the Sugden very much further ahead and without KZbin processing, I would expect it to be more so. The full system I'm using is very sensitive to changes in DAC. This is roughly what I would have expected. In cheaper systems (which can be perfectly good and fulfil what the user needs), I wouldn't expect a worthwhile difference. Whether people report a difference is based more on the rest of the system that they're listening to. I also have a classic mostly 1960's system where the differences between DACs is generally minimal. The thing that I would do with that D10 though is look at somehow filtering the power via the USB.

[@PearlAcoustics]

Hi Hector, thanks for sharing your findings. If you ever get the time, try again with the download files. KZbin compression seems to favour the Sugden… but as you say, the differences are minimal. But once heard, hard to un- hear. Thanks again. Harley

[@dungysphincter7974]

Just an F.Y.I. I have a Topping D10s hooked up to my notebook. Then I use an optical cable (280 individual strands of glass) from the D10s optical output to my Topping E70 Velvet. This is my sole purpose of having the D10s, and why I purchased it in the first place. Works great for that purpose!

[@PearlAcoustics]

@@dungysphincter7974 oh yes… good point. Thanks for sharing.

[@oz1701]

Probably a bit late to the party but i did prefer the Topping over the SMSL. The Topping had a more live sound. That Sugden though had it beat in the timbre department and had the most natural sound to me. I have the Basta! album and the first generation D90 and the new D90 does sound better than the original, which has a single AKM chip. Good comparison.

[@PearlAcoustics]

Hi, thanks for your kind appreciation. On the 7th October we will launch a full set of comparison recordings, made directly from the output of the Dac’s - which you will be able to download for free from our website.

[@Thoughtflux]

I loved the Sugden the most. Simply more natural timber.

[@PearlAcoustics]

Thanks for your feedback

[@trismueller4246]

In your setup I liked the Topping the best. It had a little bit more crispiness than the SMSL. The Sugden didn't impress me at all. However the Topping might be too revealing for the chain I'm currently looking for a DAC, consisting of a Violectric DHA V226 and the Audeze LCD-XC. The two sound great via my NAD C510 (PC) and my Musical Fidelity M6s (Main System), but I want a smaller form factor. So your video was very welcome and informative. But it put another two DACs on my radar. Arrgh. 😄

[@PearlAcoustics]

I am glad you enjoyed the video, even if it did create more confusion than it was designed to! Best wishes, H

[@violin-schwerin]

I've got the Holo audio cyan 2 r2r DAC, absolutely love it

[@PearlAcoustics]

OK Thanks for the tip!

[@stephenj.rhodes2147]

Thoroughly enjoy your talks, thankyou,

[@PearlAcoustics]

You’re very welcome

[@RudeJags]

Thank you for such a nicely put together topic.

[@PearlAcoustics]

You’re very welcome!

[@budgetaudiophilelife-long5461]

🤗 thanks Harley for helping the audiophile community💚💚💚

[@PearlAcoustics]

You’re very welcome!

[@kobihughes]

Very interesting comparison Harley. Re the “50 ways to kill your lover”, drum section. I use another track of theirs “The Boxer” for the same reasons. There’s a heavy drum “BOOM” after the “La La La”’s that was recorded in the lift shift! It’s very distinctive and great for testing/comparing systems out🎵🎶🎵

[@PearlAcoustics]

Thank you, very kind. And thanks for tip - I will have to listen out for that!

[@robinr5787]

I really like the way you take the time to talk about this, and bring your musical mind and soul. Would be interested how a r2r dac will perform in your setup with the Sibelius, according to you.

[@PearlAcoustics]

Hi, thanks for your kind words. I have not had much experience with ladder DACs, as yet. It would be interesting to explore, one day.

[@andymill8552]

Thanks for the great review. I have the 'original' Topping D90 (with AKM) and the Topping D90 MKIII. I have downloaded your files and I am anxious to here if there are any differences between the both Toppings I have.

[@PearlAcoustics]

I am very curious to learn what the result was! ;-)

[@JKadison]

Great review, well detailed as usual! Great topic!

[@PearlAcoustics]

Much appreciated! Glad you enjoyed it

[@AdiMaco]

This is an amazing podcast. The little D10 performs better from a rhythmic point of view on the Cycles on the desktop file. The SMSL is coloured and faulty from the rhythmic point of view. The rhythm is a big part of the musicality of audio equipment. This is what I hear.

[@PearlAcoustics]

Thanks for your very kind words. And thanks for sharing your findings too. A sense of rhythm is indeed very important. I will pick up on that in Part 2. Coming in October

[@hrvojekant9415]

For me ... Sugden is a King !

[@markovlasic1978]

Hello Sir, great topic. Here is my set up , how i listen to music at the moment. I have 2 ohms , 8 inch speakers in transmission line 1.2 meters high boxes. Those speakers are driven with NAD 712 stereo reciever, which is capable to drive those speakers at lower ohm regime. When i am listening to a CD i use older Marantz 16 bit linear CD player as transport and coaxial output to DAC SMSL SU-1 , basic DAC from smsl family. It have AKM chip. Also, from PC when i want to listen to high res music files , i am listening from PC via voicemeeter DSP as digital preamp thru asio option to avoid windows audio drivers. From usb connection to SMSL su-1 DAC, Dac analog outputs goes directly to main in input (directly to amplifier without its preamp) of NAD 712 reciever. Voicemeeter DSP is for volume control. The sound is amazing from both sources.

[@PearlAcoustics]

Thanks for sharing your experience with your set up.

[@michaeliwilliams]

Thank you for this video it is such an interesting topic, to my ears the smsl loses out totally with a really ugly presentation of the twanging bass strings in the first track. Topping does quite a good job and instantly sounds better than the SMSL , although the tonality is somehow flattened out. Sugden has the classiest presentation and the way the vocals are clearly in front of the band and there is a wonderful human reality to the Voice, the other two just make it sound flat and all on the same plane. The little topping does a fantastic if someone over-enthusiastic job, really impressive for the price!

[@PearlAcoustics]

Thank you very much for sharing your appreciation, it means a lot to me. Thanks too for giving us your feedback! Enjoy the music.

[@SastusBulbas1]

A few reviewers have mentioned the soundstage and body of the D90 III being slightly curtailed in comparsion to others, even heard that some prefer the Topping D70 as it has more body, depth of image and a better display. I do want to try one out at some point, but they also cross into the headphone dac/pre price points, and some of those seem to get great paper specs too. Pretty torn as my CD transport for upstairs has failed, the second hand costs and repair costs are not far off the cost of a CA CXC transport, making the CX100 an interesting item, yet part of me is screaming out Kali and a topping into the PC job done. Problem is I still enjoy ancient equipment.

[@PearlAcoustics]

Thanks for your comment. Like all these things, listening in the room, is the most important thing. (I like older equipment too - I am a bit nostalgic that way) ;-)

[@jumpingwhale]

thanks hartley, test it yourself is the best.

[@PearlAcoustics]

You’re welcome! Best wishes, H

[@cunawarit]

I’m in the camp that believes I can hear differences between my DACs, but honestly, my two DACs and my Raspberry Pi DAC hat all sound so good that I couldn’t pick one as definitively better than the others.

[@PearlAcoustics]

Nice. Being content with either is a perfect situation. Thanks for sharing

[@LelandPratt-nw9ix]

Now there’s a discrete version of Topping’s D90. Is a comparison pending? I think Topping’s B200’s mono amps are worth a peek too. Topping likes to give us a glimpse of what good engineering can achieve.

[@PearlAcoustics]

Hi, thanks for your comment. No plans for a comparison as yet… but thanks for the suggestion.

[@liamporter1137]

Great review. Thanks for sharing.

[@PearlAcoustics]

You're very welcome!

[@jaakanshorter]

The D90 vs the D10 i personally thought was the most interesting comparison. Its a lot closer than i expected but I did hear a difference. I can see why if someone didn't know what to listen for they would see every dac costing more than the D10 as a waste of money. I have the D10s connected to stax. I demo all my new music there first before i listen with my Maggies. I keep delaying buying the D90. Everytime I'm about to buy it they make a new version 😂

[@PearlAcoustics]

😂 thanks for your comment and contribution to the topic!

[@carmelovillena6174]

Hey grandfather! I like the way you explaining things about sound very informative and easy to understand

[@PearlAcoustics]

Hey, thanks. That’s nice to hear! 😉

[@tomwebb7091]

Ive come to enjoy the ESS Dac chip "sound". When i first heard a Oppo BDP 105 which sported the highest end early implementation of the chip and compared it to my CS dac'd Marantz player i ended up finding the Oppo clean but unmusical (sense of timing was so bad music almost stopped making sense) and stuck with the Marantz. Then i upgraded the Marantz to a Luxman D06 which was better alround. Then one day i bought an Audiolab M Dac+ for a second system and again at first I felt it sounded off. So i waited. And i ran it in properly, something i maybe didnt do with the Oppo. And after a while of waiting more i realised it wasnt bad at all. And then i placed it into my big system and did some quick A/B switching between the Luxman and the Audiolab (a 10x price difference btw!) and blow me down did the Audiolab sound cleaner, more expansive and just that bit better still. I couldnt believe it, so i sold my Luxman and enjoyed the money from that. Fast forward abit and ive sold the Audiolab after it broke and i fancied a change and ive ended up with a Marantz SA-12SE as my digital hub which i love. Crucially, it play the 100's of DSD discs ive got from Mofi/AP/Universal Japan et al but it also sounds great with RB discs. In the second system however, lies the biggest bargains ive ever heard in hifi and there lies a combo of the Project PreBox S2 Digital (2x ESS9038Q2M's) into a Musical Fidelity M2Si (wow, and at the price how!?) and ending with Focal Chora 806 (wait, a budget speaker CAN do detail and smoothness and not just one or the other!? And THAT dimensionality too!?). For what i think was a total outlay of about £1400 i can honestly say the law of diminishing returns is very alive and well in 2024 and id urge anyone to try this setup in any environment and feel its not just about perfectly balanced. I do feel the little Project S2 dac is a star performer on its own too, especially since pairing with the Accu box battery psu. I honestly think i will get another one for the big system just because its so special. So ive come full circle from initally hating the ESS sound, to being passive towards it to being in love with it!! HIFI EH!

[@PearlAcoustics]

Thanks for sharing your back story. Indeed HiFI can take you all over the place, finally ending up back where one almost started - so as to speak! Enjoy

[@MrGiuzzz]

Thanks for the nice review! Having owned a few dozen DAC’s I can say that the main difference between entry level and state of the art is stage depth, timbre, instrument separation and impulse response. Basically the same criteria as for amplifiers for instance. Signal to noise ratio and distortion play a lesser role as they meet minimum requirements for all products these days. Oddly enough most measurements are only mentioning these…

[@PearlAcoustics]

You're very welcome. thanks for sharing your experience here.

[@Mrfpsara]

I am a old school pro sound engineer, never took audiophiles seriously and assumed that most DACs are equal with minor EQ/dynamic differences in conversion…something that audiophiles can describe for hours with fancy language… in the pro audio world, lots of engineers buy analog expensive gear based on the flaws in the circuit and the non-linear harmonic distortion they add…ultimately I am seeking the most honest, truthful DAC that tells the truth and nothing but the truth with zero sugar coating….thank you for for this review….

[@PearlAcoustics]

Hi, join the club! The holy grail. The only problem is, when you find it and place it in a domestic environment, you might be disappointed to discover that bitcoins not sound nice, and you’ll need to make a correction somewhere in the chain! Enjoy the music.

[@r423fplip]

The speakers and room would have more effect than any dac. Get the best speaker you can get. And set them up correctly. I have recently been messing with mine by adding some foam to the sharp edges around the tweeter. Well boy did that make an impact. Amir will show in his measurements that DACs are transparent.

[@PearlAcoustics]

Thanks for your comment

[@johnbeckmeyer1696]

What would be interesting to see is if you took the recordings you made with the in-room mic, run them back through an ADC, and then did a root mean squared comparison between the original digital source file and the files you get from your recording. There'll obviously be differences but how extreme will the differences be? You can also do two runs with each DAC and compare the first run with the second run - the RMS errors between the runs should be relatively small compared to the RMS differences between the original source and the DAC #1 capture, the original source and the DAC #2 capture, and the DAC #1 and DAC #2 captures.

[@PearlAcoustics]

Thanks for this suggestion. The files are all uploaded to our website. You’re very welcome to experiment and report back your findings. 😉 Best wishes, H

[@이창만-q8k]

In fact, with a low THD, you can feel the clarity properly, and you should see a music playback range of 200Hz-2KHz, and Topping E70 has a lower THD than Topping D90 3 sabre or D90 3 discrete. Please check the corresponding curve values ​​in the THD performance table.

[@PearlAcoustics]

Thanks for your comment

[@edSuwanDiyAudiophile]

Interesting and thanks for shared. If you want to listen for a long time, SABRE is the right choice. and if you want to do a presentation, the choice is AKM with an initial impression that is very open but tired of listening for a long time. The R2R DAC which is said to be better is doubtful about how to get resistors with such small tolerances and matched so many for mass products. everything has distortion but the choice is up to each individual's ears, pleasant hatmonic distortion like the old DAC with 16bit 44.1Khz non over sampling and IV tubes for something that feels analog. It all depends on individual taste and not just measurement results because the general human ear is limited to distinguishing details. Ed

[@PearlAcoustics]

Hi Ed, thanks for your comment and interesting addition to the topic. Enjoy the music.

[@giulianof8687]

between Sabre and AKM is the contrary

[@TonySciame]

I would love to see a follow-up now that Toppings has released the D90 iii Discrete.

[@PearlAcoustics]

Indeed, I am very curious about it too. Hopefully, one day I’ll get to hear one. Thanks for your comment

[@alaincayer8999]

We hear a lot about R2R ladder DAC. I would have liked your point of view. I am using the DAC in my Moon headphone amplifier with good results. Thanks for this video.

[@PearlAcoustics]

You're very welcome! R2R DACS are intriguing, its been a while since I listened to one.

[@krisdroesbeke4666]

I love the video's you make. Thank you for posting such interesting topics. I've been using an SMSL SU-10 Dac with two ES9038PRO DAC chips inside it. I would be interested to see what you think of that one compared with the Topping D90 since the same brand of chips are used.

[@PearlAcoustics]

Glad you like them! I don’t know the SMSL SU-10, but I have very good things about it !

[@krisdroesbeke4666]

@@PearlAcoustics I have the SMSL -10 hooked up through a Decware Zbit to a Mapletree audio tube pre amp going to the Frankenstein 300B stereo amp to the Monitor audio platinum speakers.

[@PearlAcoustics]

@@krisdroesbeke4666 nice!

[@Johanv4180]

Dear Harley, thanks for another great video with a hot topic well explained and commented with the necessary nuance. The Sugden really stands out as far as I am concerned. But: why did you record through your speakers - microphone, etc? Why not simply hook the output of, the DACs directly to your recorder? Keep more of these videos coming! Regards from Hasselt.

[@PearlAcoustics]

Hi Johan…. Thanks for your generous remarks, I am so pleased you appreciate the way I make these videos. With regards to your question. It’s true it would make more technical sense but I thought it would be more fun / realistic to make a recording in the room from the loudspeakers. Both the Sibelius and the Neumann’s are very revealing, so I wanted the viewer to hear what I hear in my listening situations. The weakest link (by a long way) was the room microphone array. I do not use my professional set up, as it is way too much work. Having said that, I agree it would be more scientific the way you suggest and could be a useful approach for serious comparisons.

[@Johanv4180]

@@PearlAcoustics Hello again Harley, Just bought the album (flac download) Cycles by Joris Vanvinckenroye from Bandcamp. I love solo bass and cello music, and this track sounded really very good. Thanks for the tip!

[@stephencosta6814]

Hello my friend your advice is very important to me. I have a Griff Diablo 120 which people say is on the dark side. I want my Griffin to be more transparent, more airy and shimmery on the top out of these dacs which would you recommend to have it more airy, shimmery, and transparent, and remove some of the the warm ❤❤❤❤❤❤

[@PearlAcoustics]

Thanks for your question. Obviously not being able to hear your system, I would have to say (without doubt) the Topping D90 mklll. It’s my go to Dac for clarity and detail, and clean vocals and midrange.

[@thomaskuhn6541]

Great overview and the sample tracks you put up are really useful. My impression was that the SMSL and Sugden were fairly similar, with the D90 being somewhat more analytical and forward with the vocals and treble while having a touch more detail and quantity of sub bass. If I owned the D90 I'd probably be using the valve/tube setting more often than not. Having said all that, the more I listened and compared the less obvious the differences became. Wonder what my impressions would be if I was able to do a blind listening test.

[@PearlAcoustics]

Hi Thomas, thanks for your kind comment. Did you compare the actual WAV files? They’re easy to download and give a very different experience

[@thomaskuhn6541]

@@PearlAcoustics I did use the WAV files, they make it very easy to A/B the DACs and quickly hear any differences.

[@PearlAcoustics]

@@thomaskuhn6541 ah that’s good to hear. Thankyou

[@PanAmStyle]

I’m going to download the files and see what differences I may be able to detect. Currently I am leaning more toward an R2R ladder DAC to replace my current ESS-based component. The two that interest me the most are the Audio GD R7-HE and the Musician Taurus, primarily because I want an I2S connection that will enable me to use my disc player as a transport. The Audio GD has internal power regeneration but the Musician features *two* I2S inputs, which in my setup might be a plus.

[@PearlAcoustics]

Enjoy!

[@geoffreydebrito7934]

While I desire both I place musicality above detail and resolution. So implementation aside, AKM's sound signature is for me a bit more appealing than the ESS sound signature. I have yet to compare either to an r2r DAC of comparable quality. The Holo Audio Cyan 2 would be my choice for comparison to the Topping and SMSL. Thanks very much for the review and especially the sound samples.

[@PearlAcoustics]

You’re very welcome. Thanks for your contribution to the discussion

[@r423fplip]

What does that even mean " musicality".

[@geoffreybritain8878]

@@r423fplip an umbrella term for when acoustic music and the human voice sounds exactly 'right'. Our ears are 'calibrated' to recognize the sound of the human voice and we intuitively recognize when real world acoustic instruments sound 'off'. No such standard of comparison exists with electronic instruments, which is why they are unsuitable for evaluating audio equipment's musicality.

[@이창만-q8k]

In order to properly use a DAC's high S/N ratio device, the signal must be transmitted to an amplifier with a high S/N ratio for proper performance.

[@tomdebeck8150]

very good sound samples!

[@PearlAcoustics]

Thanks. We will have another set in a few weeks time. I am making a part 2 with recordings made directly from the Dac’s themselves. Plus I will add an additional ’world class’ Dac to the group.

[@lordabhikingfisher8087]

I still listen to my music using Def tech BP-10 speakers (from late 90's) hooked up to Yamaha integrated amp using burr brown 16bit/48 Hz converter, hooked up to Amazon music non compressed music. I cant find a diff in music quality to ultra high end and my 3K set up. I feel so blessed that I enjoy music and not tech. I feel sorry for the folks who can hear diff between DACs.

[@PearlAcoustics]

Thanks for your comment. No need to feel sorry for us, it’s our hobby or profession (or both)! 😀 indeed, enjoy the music!

[@jasonhilliker2266]

Now you have to try Topping's new B200 Monoblock amps.

[@PearlAcoustics]

OK.... I have never heard of them! I am curious :-)

[@wahid-lg1kk]

Everyone says they sound the same. But they don't, particularly when you are using a dongle and listening to the output from the on-chip amp. If you can't hear it, good. You dont need to buy expensive gear. It will all sound the same. I like a pre fire akm, or a wolfson.

[@PearlAcoustics]

Thanks for sharing

[@mediascapes2011]

I feel you and your company direction matches quite well with Swiss Merson and Daniel Fauchiger!

[@PearlAcoustics]

I dont know them... I hope that's a good thing? ;-)

[@mediascapes2011]

@@PearlAcoustics : it's a good thing not know!? curious head in the sand reply.

[@PearlAcoustics]

@@mediascapes2011 - ah I see there has been a misunderstanding here… what I meant was - I hope that that is a positive thing! Meaning that you see Swiss Merson and Daniel Fauchiger in a positive light. 😉 I don’t know and tried to find something in them but my Google searches led to nothing, I must have done something wrong?

[@mediascapes2011]

@@PearlAcoustics I made a spelling mistake: Merason and Daniel Frauchiger, awesome guys!

[@PearlAcoustics]

@@mediascapes2011 ok great. Thanks. I will check them out.

[@RudieVissenberg]

Even with the lousy KZbin sound quality I can hear quite big differences and my preference is the Sugden. It seems the music has more oohmpf and more body. The Topping and SMSL can't really please me. Could be my ears are getting older and more sensitive to high frequencies but the mid range in the Sugden is superior.

[@andymill8552]

Or maybe it is the KZbin sound quality?😄 I downloaded the original uncompressed files from the Pearl Acoustics site and listened to them over my own D90 and IMO the harshnesh/sharpness you here has more to do with the KZbin quality than with the D90. If you really want to hear it download those files yourself. You can maybe here differences on KZbin, but you can't here the actual sound quality. KZbin is not a good measuring stick.

[@PearlAcoustics]

Hi Rudi, it is indeed, very strange but the KZbin compression, seems to negatively impact the Topping D90, more than the others.

[@JoseFerreira-zb7wh]

Some reviewers have said the smsl gives the impression of a wider soundstage while the topping sounds a bit narrower, more closed in in comparison. What's your opinion on this? Also, i've red somewhere the preamp section in the d90 iii worked nicely, without requiring a dedicated preamp when connecting to a speaker amp. Again, what's your take on this? Thanks in advance.

[@PearlAcoustics]

Hi, I have heard that too but I did not detect any noticeable difference in the width of the soundstage between the two Dac’s. Both performed very well in this area. Indeed, both can be used as attenuators to limit the number of components in the chain but I don’t think it’s practical in the long term, functionality wise (for me anyway) and often a preamplifier can add something to the mix. But it’s a great way to start building a system.

[@moviespizzaand]

The differences between the DACs are clear. My big "take away" from this demo is that your speakers are revealing. Good job. Thanks.

[@PearlAcoustics]

Thank you!

[@r423fplip]

Maybe a video on the measurements of the speakers !

[@Ricky-cl5bu]

Great dac review

[@PearlAcoustics]

Thanks!

[@thethanimal822]

Thanks for this video. The ability to do side-by-side comparisons is illustrative and entertaining. Are the S.M.S.L and Topping run directly to the amplifier or through the analog inputs of the Sugden for the recordings? I think I agree with your assessment of the S.M.S.L vs. Topping. To me, the Sugden DAC was the hands down winner, but I wonder if the Sugden is benefiting from a more robust output stage as part of a full preamplifier. Obviously this comparison will be colored by whatever DAC we're using to listen; I have an AudioQuest Dragonfly Red going into a cheap no-name Class D amp into KEF Q100s, but the results held with the DragonFly going directly into Sony MDR-7506 headphones, and when using the same headphone set up to evaluate the uncompressed files from your website. The Sugden may have softened the leading edges, but sounded more like a real bass in a real room -- especially on the harmonics of the higher register later in the excerpt -- and more like a real voice singing in a venue. I see on Sugden's website that their DAC is a NOS design with no digital filtering. I assume that means it's an R2R design? If I understand the different DAC designs correctly, that would mean the Sugden likely has a perfect impulse response, and that time domain behavior seems to be why some people prefer R2R designs vs. the pre- and/or post-ringing found on delta-sigma designs with filters. I've always been intrigued about the differences after reading John Darko and Herb Reichert and others, but it seems your little video and file downloads allowed an opportunity to get part way to an audition myself, tempered by all my listening coming through the AQ Dragonfly. Since I could hear a difference even in these circumstances, I imagine getting an R2R DAC into my set up would have even more of an audible difference. Is the logical conclusion that the only way to preserve the time- and phase-correct/coherent properties of your Sibelius loudspeakers with a digital system is to use a R2R DAC?

[@PearlAcoustics]

Thanks for you appreciation and interesting comment. The SMSL and the Topping D90 mk3 were both fed into the Topping 90 Preamplifier. (Which is very clean). For The Sugden comparison I used the Sugden Dac through the Sugden’s pre-amplifier, to give a better understanding of the Sugden sound. I hope that helps? I don’t think any of the Dac’s have any issue with timing or phasing… they are all great performers. I think the main differences are in their output stages. But many of our customers swear by Sugden, but I like a variety of set ups. Depending on my mood! Best wishes, Harley

[@thethanimal822]

@@PearlAcoustics I played the downloaded clips on my main system -- Node 2i, Decware SE84, and 10" full-range drivers (Audio Nirvana) in a bass reflex cabinet. With just 30 seconds of listening to the "Cycles" track my wife, without having any idea what we were listening to or why, came to the same conclusions as me: the Topping sounded hard, etched, and glaring while the Sugden sounded like music. She actually thought they were two different recordings. It's a pretty interesting idea to be able to parse the differences between two DACs using a streaming DAC that's a half or quarter the price of the DACs in the comparison. You mentioned you have a Node there in the listening room as well. How would you compare its sound to the Topping or Sugden in your room?

[@PearlAcoustics]

@@thethanimal822 hi, thanks for your very interesting comment. to hear the best of the topping, you really need very high resolution equipment in the entire chain, otherwise it quickly sounds harsh. To answer your question: when I want to listen to music, I choose the Sugden, when I want to listen to a recording, I chose the Topping. I hope that makes sense?

[@thethanimal822]

@@PearlAcoustics That makes perfect sense, and is exactly how I was thinking about it. The Topping seems perfect for recording and mastering engineers to check if a drum lug is buzzing or if the vocalists coughs in the iso booth during the guitar solo. Different tools for different purposes.

[@carlitomelon4610]

Charming as always Mr " LoveGroove" 😊 Personally, I'm left cold by SINAD comparisons for audio devices - sorry Amir. These measurements may be useful to engineers and Ai/robot listeners.... On the other ear, we humans want to be moved by the ineffable magic and MAJESTY of Music! Therefore we turn to (poorer measuring) devices like ladder dacs and valve preamps for their EMOTIONALLY satisfying presentation. Like you Harley, I listen for authentic SOUNDING acoustic instruments in acoustic spaces. Therefore, thanks for the music recommended . A Beethoven fan, l very much enjoyed the lively Anima Eterna rendition of the 5th. Good perspective and hall acoustic. Will add the whole cycle of symphonies to my playlist. I'll be listening to your other suggestions soon. Cheerio! 🎶😎🎶

[@PearlAcoustics]

Thanks! (You'll love Anima Eterna's 4th., it is such a great recording of an often over looked symphony)

[@carlitomelon4610]

I listened through my balanced SS Preamp last night. Just wonderful! I'm looking forward to the even more holographic & trippy presentation of my Valve preamp. Quote: "Here is a superb new set of the most famous symphonies in our musical culture, brilliantly played on period instruments. Jos van Immerseel and his highly skilled Flanders-based orchestra Anima Eterna play at modern pitch (A=440), which they have established was done in Beethoven’s Vienna. As the composer had to make do with motley collections of amateurs and professionals and couldn’t hear a thing after about 1817, this is better than anything he experienced. Van Immerseel’s interpretations are exciting but always musical. " (The Observer Daily Mail). That makes you appreciate a good recording played over a decent stereo all the more! 🎵🎶😀👍🎶🎵

[@AaezZzze]

Which DAC would you recommend for monitoring purpose only for mixing / mastering ? Meaning I don’t have any hardware and don’t need AD, just DA, for critical listening on headphones, that I could pair with an amp. I was thinking about Lynx Hilo but it also does AD and I don’t need that ( it has a good headphone circuit built in tho ) Topping has great measurements but it’s made on sine waves, not complex music, and they don’t sound very realistic to me. Thanks 🙏

[@PearlAcoustics]

Personally, I would go for an SPL Phonitor. Great headphone amplifier, very tactile operation and a clinically clean Dac.

[@AaezZzze]

@@PearlAcoustics Thanks, will look into it 👌 Great videos btw

[@PearlAcoustics]

@@AaezZzze thanks!🙏

[@robertjermantowicz-uw3iw]

I use the Khadas KTB DAC with its ESS chip. $100 - No need to spend four-figures for a DAC!

[@PearlAcoustics]

Great!

[@Nefty_]

I’m surprised how little differences from dacs to dacs seem to be here. My system (speakers and amps) is probably less revealing than your beautiful system. But still the difference between my Bluesound node and my Holo audio DAC, is huge. It really is. And if I connect a better digital source to it, like a higher end streaming transport, the change is even bigger.

[@PearlAcoustics]

Thanks for sharing this interesting information. Of course you are hearing them from room microphones, and then back through your own Dac, so much detail is lost. However, in a few weeks time I will be making a part 2. With recordings directly from the output of the Dacs. + one extra Dac.

[@JohnDoe-np3zk]

That was interesting I like the akm and that 800 was smooth. The ESS I want to like but they sound unpleasantly detailed like those KEF LS50. Anyway my dacs are a bryston bda1 and a bda2. The bda2 has akm chips the 1 is crystal. I think 1 more lively 2 with akm pretty neutral and accurate. Ok thats it oh yeah cables do matter I got dh labs yum

[@PearlAcoustics]

Glad you enjoyed it

[@stephenfleschler9682]

So, how does my Lampizator Poseidon compare? As you mentioned, the pre-outs from each DAC could have more effect on the sound than the DAC chips or just the "SINAD." My unit has a sophisticated integrated tube output pre-amp associated with the tubed DAC. Maybe it's not as accurate but it musically kills most Toppings. The only Topping I appreciate that I've heard (and own and friends own) is the D70s DAC. Thanks for the excellent reviews. My favorite of the three is the Sugden Sapphire DAP 800 as most musically calm and interesting (is it $5K?).

[@PearlAcoustics]

Thank you for your kind words. The Lampizator has always been of interest to me. I used to own an Ayon CD player with a tube output, sadly the CD mechanism was very poor quality. Hopefully I’ll get to hear one, one day. Yes the Sugden in its preamp format is expensive but the DAC apart is much cheaper.

[@stephenfleschler9682]

@@PearlAcoustics I played my Topping D70s through my Poseidon pre-amp into my Westminster Labs REI amps and I considered it excellent (I use the Topping in my second system). Maybe the Sugden unit DAC sounds so good due to it's combination with the built-in DAC. One knowledgeable friend is high on CD players as opposed to separates as the transport and DAC/output sections are designed together and do not require additional cabling. Combining DAC/Pre-amp is another method to minimize cabling/additional connections. I am using a Jay's Audio CDt3 Mk3 as a transport. I don't know if it's the best/highest resolution/lowest jitter/etc. but it provides a really solid CD reader.

[@PearlAcoustics]

@@stephenfleschler9682 Thanks for sharing. I am sure your CDt3 is just fine… enjoy the music

[@brydon10]

I believe that only a level matched blind test will expose any differences between "competent" dacs - and as long as the output voltage is the same, they never sound different.

[@PearlAcoustics]

Hi thanks for sharing your views. Did you download the sound tracks to compare? FYI in a few weeks time, I will record another video with outputs straight from the Dac’s themselves with an additional world class Dac.

[@brydon10]

@@PearlAcoustics Yes I did, and thank you for that. I can't reliably discern any differences.

[@PearlAcoustics]

@@brydon10 it can be minimal… and depends on a certain degree of ear training and having very resolving equipment. This is why in some ways DACS don’t matter that much. On my next video in the topic we will expand the discussion a bit further.

[@brydon10]

@@PearlAcoustics Sounds good. I appreciate the work you put into your videos - especially the one about "How loud is 1 watt". I really liked that one. I used HD 650 and HE400se headphones for the DAC listening test with a good amp/dac. Have you tried the Klippel listening test? I think you'll find it interesting. Please select "Full range speaker" and "Two tone 70hz 800hz". Most people can't detect much below -40db distortion. It makes me feel better about some of my gear not reaching these wildly low distortion numbers, but when it can be so affordable to do so these days why not.

[@PearlAcoustics]

@@brydon10 thank you very much for your kind words. And thanks too for the tip! I will give it a try!!!

[@alexandreserainshuvaloff6640]

Thank you so much for your comparison. I visited the site of Topping. For D10, it is written that it gets only one input, the USB ! I am curious about how you linked your source to the preamplifier by this converter? Greetings

[@PearlAcoustics]

Hi Alex, you’re very welcome! Good question. If you look closely at the downloads you’ll see that I compared the D10 and the D90lll on my office desktop system, using the USB input from my computer. I hope that helps?

[@alexandreserainshuvaloff6640]

@@PearlAcoustics Thank you so much for your feedback. I am desperately looking for an interface to copy my DAT recordings to my computer. I produced several classical music CDs, but have still a treasure of rehearsals and concert recordings. MOTU traveler does not work any more with Win 10 PCs... If any advice, very welcome please.

[@andrewtompkin6567]

That was excellent! where the recordings made from the Pearl speakers? and, could I ask what you used to stream into the DAC's and if you feel this have any influence?

[@PearlAcoustics]

Thank you, very kind! To get the best result, you need to download the tracks from our website, there’s a big difference. To answer your question. The tracks came from the original CD’s and using the digital output from the transport (coax) straight into the Dac’s. For the comparison between the D90, the SMSL D400 and the Sugden… yes they were recorded from the Sibelius loudspeakers in the listening room. For the D90 vs D10B comparison, they were recorded from my Neumann desktop loudspeakers. I hope that helps?

[@andrewtompkin6567]

@@PearlAcoustics Thank you, yes it does. So would you say that the final warmth and naturalness is due to the Sibelius loudspeakers? as I sense I'm hearing than characteristic horned bass which is difficult to achieve on many speakers

[@PearlAcoustics]

@@andrewtompkin6567 I think I would have to say that ‘yes’ 😀 But of course I am biased. Having said that, when our clients hear our loudspeakers for the first time, that’s exactly what they say “how natural and detailed everything sounds”. Thanks for showing so much interest in the topic

[@justasimplefox]

Golden advice, look for a used D70s 2x akm4497, linear power supply, OPA1612. You would not lose any details and add a little warmth and bigger soundstage. I use it also with the PRE90 👌🏻 thanks for the nice tracks 😊

[@PearlAcoustics]

Cool, thanks for the advice and your kind words

[@fredglaesner1505]

I have 2 McIntosh MC-30 mono blocks that require a preamp. Am I correct in my understanding that neither of these boxes function as a preamp and a DAC? Also, if you have a DAC and you feed into a preamp with a DAC, what is the result? Thanks for all responses with knowledge related to my queries.

[@PearlAcoustics]

Hi, thanks for your question. Both the Topping and SMSL have both fixed and variable output options, so in theory you can drive your monoblocks from them. In practice a preamplifier is desirable for connectivity reasons and often for audio reasons too. I hope that helps?

[@D1N02]

Topping was more lively than the SMSL, I preferred it, but the Sugden was better, maybe less detail, but so much more air and space. The little topping sounded a bit compressed compared to the big one.

[@PearlAcoustics]

Hi Thanks for sharing your findings. Did you actually listen to the WAV files? There's a massive difference, compared with KZbin?

[@D1N02]

@@PearlAcoustics Over KZbin as I was at work ..... but with headphones and a pretty detailed dongle dac. Difference was already pretty clear to me, even though the headphones aren't anything special. I guess all of them will sound a lot better using the .wav's with better gear.

[@PearlAcoustics]

@@D1N02 absolutely. The KZbin compression can make the Topping D90 sound harsh… but the WAV files tell another story

[@D1N02]

@@PearlAcoustics now listened to the wav's Clear differences. The SMSL and de Sugden are more musical than the Topping, also more set back in the soundstage, especially the SMSL. The SMSL has better detail retrieval dan the Sugden and a more focussed center image. The Topping is a bit more lively but also the most forward one, also better focus and detail than Sugden. I think the main difference between topping and smsl is the sound stage depth (deeper with SMSL) and musicality (more so on smsl). So now I tend to prefer the smsl. The headphones I used before have rolled of highs, so there the Topping came out first. It is al a question of synergy I guess.

[@PearlAcoustics]

@@D1N02 thanks so much for your very interesting feedback. Best wishes from Belgium

[@ColocasiaCorm]

Ive heard that the d90 suffers limited soundstaging. I’m not sure if or how a dac can affect soundstage. How did you feel?

[@PearlAcoustics]

Interesting question. I have heard this too, so today I did some very carefully soundstage comparisons and the D90lll compared with the others tested was the widest by far. More ‘open’ so I don’t know where those comments started.

[@ColocasiaCorm]

@@PearlAcoustics you would think that the lower the distortion the more clear the low level spatial cues and quiet details towards the back of the soundstage are. Go figure

[@kobihughes]

Topping D90 is warmer sounding. Bass has more presence and I noticed piano notes that weren’t there with the other DAC’s🎵🎶 Wirth hundreds more than the D10? Totally depends on your budget but I could easily live with the D10

[@PearlAcoustics]

Indeed. Thanks for your comment.

[@1697djh]

Is there a comparison with the D90LE and the D90Mk3? I have the former, however, not sure if it is worth upgrading?

[@PearlAcoustics]

Hi, thanks for your question. I am sure there must be somewhere. However, if you D90LE sounds good, keep it 😉. Best wishes, Harley

[@1697djh]

@@PearlAcousticsthank you. The LE uses two ESS DAC chips, and doesn’t support MQA, so I guess they sound similar? It looks the same!

[@nickolaymiltenov]

I have listened many DACs but they all were multibit oversampling Sigma/Delta DACs like these two. It would be interesting to compare them with R2R NOS DACs as the majority of people say that they sound better. P.S. Your final words about the timbre, reverberations and acoustic music only confirm my opinion. The difference you found between SMSL and Topping (which youl liked more) is exactly the same as the difference between Technics SL-G700 M2 and DENON DCD2560GL. I told you about this in a previous video. The Technics' Sabre 9026 plays each tone and note with immaculate precision but somehow uniform and flat whilst the DENON's Burr Browns might not be that credible and defined but you hear the different strenght with which the musician hits the keybord. And this seems to be closer to the reality so i like it more. Eric Clapton "Unplugged" tracks Running on fate and Old love

[@PearlAcoustics]

Very interesting point. I do need to listen to some R2R dacs again. It's been a while and I really cannot remember the last time.

[@supergwizzo]

Douk has new dac with both .. they took my idea but i wanted that design with 3 chips adding the chi chip 😮 but for low cost one can do honest comparison between these 2 chips 😊😊

[@PearlAcoustics]

Interesting!

[@ericberger6966]

In my experience the difference between the anti-aliasing filters is clearly audible and ore important than the DAC. Not using the standard filter at 44.1/48 16 bit changes the tonal balance of a recording. At HighRes, long FIR-Filters with optimization on no pre-ringing can sound better. Remains the question which setting was used for mastering, what is not noted on any release.

[@PearlAcoustics]

Thanks for sharing

[@rejean2744]

I would like to hear Amir and you discuss DACs and other equipment. You would certainly disagree on some things but most likely agree more often. You are both gentlemen, so I think you'd get along fine.

[@PearlAcoustics]

Thanks for your kind words and suggestion. I would love to chat with Amir!

[@JustinRoby9311]

Olympics plus living in Belgium = must mention cycling! :)

[@PearlAcoustics]

You noticed 😀😂

[@JustinRoby9311]

@@PearlAcoustics We finally finished watching the Tour on re-plays. Of course I noticed!

[@PearlAcoustics]

@@JustinRoby9311 😂

[@craigforeman903]

I was told recently that the actual chip doesn't make the difference because they are audibly perfect now. It's the output stage that is important.

[@PearlAcoustics]

Indeed, I think you’ll find that’s the conclusion I came too as well.

[@r423fplip]

That’s perfect as well.

[@leeandrewclarke]

I brought the D400EX, in the hopes that the 'slightly warmer' sound other reviewers had commented on might be enough to satisfy me whilst gaining the added resolution of a modern dac. But I found the sound too matter-of-fact and inhuman, compared to my old Ayon, which ran rings around it in terms of musical communication. Resolution is great but it's presentation which counts if you want to care about the music.

[@PearlAcoustics]

I can imagine, if you’re used to the sound of the valve Ayon, then it probably wouldn’t work for you.

[@crapmalls]

If you can't hear the difference I'm jealous, you just saved a dacload of money

[@PearlAcoustics]

😉