The big DAC decision


One of the challenges of building an audio system is trying to make sure that all of the individual components of that system have equivalent and compatible technical specifications. For example, it doesn’t make sense to purchase speakers that are capable of producing sound in the 5Hz to 20kHz range if your amp is only capable of sending audio signals in the 30Hz to 15kHz range to these speakers. Unless, of course, you hope to upgrade your audio system such that it can properly drive these speakers someday.

In my desire to build an audio system that has the proper balance of individual component capabilities I’ve found myself struggling over the choice of a DAC. Basic technical specifications aren’t necessarily applicable here. The foundation of my system is a Woo Audio WA-33 headphone amp and Focal Utopia headphones. My music files consist of standard CD 16bit/44kHz resolution to Hi-Res DSD files. What I’m struggling with is choosing a DAC that would allow me to get the most out of this amp and headphone pairing. From the research I’ve done so far it is clear that the $23k Meridian Audio Ultra DAC would bring out the best of any system it is connected to. But does it make sense to purchase a DAC of this quality (and price) for my humble headphone system? Or would it be more appropriate to get the Chord DAVE (setting the MQA format compatibility issue aside for this discussion)? I’m currently using an Oppo 105D as my DAC and the music sounds pretty decent, but I know my system can sound better.

So I was hoping to get some input from fellow audio enthusiasts out there to make what may be the most important decision of my system build. I’m also looking at getting a PS Audio DirectStream Power Plant 12 to power this system. Anyone out there have any suggestions or thoughts on this issue?


slvrsrfr
DACs had all been developed long time ago. Wheather you pick up today's or prior technology, you won't miss. EAD DSP7000 MK2 is still my favorite. Some vintage 1-bit DLC ones can also kick S of bigger DACs.
The Vitus Signature series dac is analogue sounding & can be ordered as a pure dac without the drive. I own a Vitus SCD-025Mk2 and can personally attest to its sound signature. Build quality is also superb.
I want to thank all of you for taking the time to share your knowledge and experience with me.  After following up on pretty much all of your suggestions I thought I should at least share my current direction on this.  Well it’s my current direction until someone points out that I’m making a grievous mistake anyway.  With that said, my DAC will be the Lumin X1 and, as soon as I can swing it, I will be getting an Audio Magic Oracle power conditioner to go with my Woo Audio WA-33 amp and Focal Utopia headphones.  I can’t think of a better way to spend time on my death bed when that eventuality arrives.

Cheers everyone,
SlvrSrfr
I have a DAVE and I’ve never heard anything remotely as good. I haven’t auditioned the Meridian but I’ve heard the DAVE compared very favorably to it by those that have. With headphones I use the direct out and it’s wonderful. 
You could also check out Denafrips, they have many respected models. And Lessloss, PS Audio and HoloAudio. All these have been mentioned around the forums the last year. I haven't heard them myself but they seems worthy of investigation.

If you are looking for something more like the Meridian then you can check out TotalDac, dCS and MBL.