One of the more fascinating facts about DACs is revealed when you talk to their designers. It takes a bunch of other stuff important stuffto turn bits into music. Some hobbyists like to think that all DACs that contain, say, an ESS Sabre DAC chip will sound more or less alike, yet that could not be further from the truth, and for a simple reason: DAC chips do not make music. One good reason for their differences is that the DACs themselves are not the same. Of course, all DACs do not sound the same. If that were the case, I could have written just one review, for that very first DAC, then cut and pasted it for all the rest. You'd think my pen would be running dryespecially if you feel, as some do, that all DACs sound pretty much the same. This adds up to roughly 150,000 words spilled on DACs. In that time I've reviewed over 100 digital-to-analog converters, ranging in price from $60 to over $12,000. This has been my routine these past four years as editor of, where we digest all things computer audio.
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