AKM makes the best DACs

@erik_squires - 100% agree with AKM having the best DACS followed by Burr Brown. Also 100% agree that there is more to the chip itself but the design of the circuit and analog output stage. I have Linn gear and the AKMs are present and very happy with the sound.

The new approach of using FPGA based designs is also very intriguing. Linn has done this in their top tier streamer and Chord has interesting designs as well. I will throw in PS Audio for go measure. 

I sold very piece of gear that has ESS DACs in it seemed there implementations always appeared way more analytic than musical to my ears. 

Glad read AKM is at least back up and running and hope they keep Velvet Sound in their products. Great stuff.

I love fish and chips, does that count for anything? 😊

Look at the schematics of the ESS vs the AKM and you will find that the AKM is only processor that correctly processes DSD, DFF and DSF files as 1 bit while ESS converts to Pulse Count Modulation for all.  The EKM is much better in the standard realm as well.  ESS is well behind AKM.  ESS is a mainstream manufacturer for 8 channel surround sound while AKM is much better at targeting the music 2-4 channel realm.  The prices show that the unavailable AKM for many countries of high quality Personal Players and DACS are receiving a much higher price that the original retail price such as FIIO.  A&K's finest is still AKM and so it is with most all but the innovators (dcs, EMM and few others)

Report in Stereophile that AKM is producing chips again