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
The plural of DAC is DACs. The plural of CD is CDs. Everyone please stop the apostrophe abuse. 
@rbstehno 
If you compare dacs, the ps audio DS dacs are far superior than most of the typical dacs for a number of reasons, IMO of course.
i think a dac that uses FPGA technology is the future and both PSA DS dacs use FPGA.
A dac that uses a network bridge is the best connection to use compared to USB/toslink/coax.
The PSA DS dacs are highly rated along with a couple other dacs that are many times more expensive.

Here is my reasoning for FPGA type dacs:
I get a free upgrade to the dac every 6 months that sounds better than the prior release of the code.

The reasoning for your opinion is sound. IMO, the PS Audio DAC will never be the best, and at a certain point the sound has gone downhill with the updates.
Slvrsrfr im not a headphone guy however I think you would be very happy with the Cord Dave dac with headphone input though expensive even used for what it is I would urge you to try it first with your Utopia headphone,
Or upgrade the sound quality of your Oppo 105 with trying out the Empirical Syncro Mesh Reclocker which transformed playback of my Modwright Oppo 205 and Denafrips Terminator dac.
Hello all,

Thank you for the very informative discussion.  As far a DACs go, I'm trying to integrate digital music into my 2 channel Stereo/AV system.  Would I benefit from a good AV processor AND an external DAC that can handle the various file types like PCM, DSD, and MQA?  Whats the benefit if any of having both?  My current system consists of Krell 3 channel amp and Krell Phantom preamp.  I've tried plugging my MAC computer headphone jack to the RCA inputs of the Phantom playing Tidal tracks and that only sounds decent.  Can I get better with a dedicated DAC and/or processor such as the MX 160.  All this is new to me and I'd open for suggestions.  Thanks.
Hi slvrsrfr.  I've had the WA-33 for about a year now, and am a huge fan.  I don't just use it as a headphone amp.  Often, I use the preamp outs direct to my power amps, and have skipped a separate preamp altogether.  
For most of the last year, I used a Lampizator Golden Gate DAC, after owning/auditioning many other DACs.  It was fantastic and expensive (although less expensive than the Meridian Ultra DAC you're looking at).  Recently, very much against my better judgement, I made the jump to the (even more expensive) Lampizator Pacific.  Alas, it was worth it!  My system (including my headphones) sounds better than ever.
Bottom line, I'm sorry to say, is that you'll need to listen to some DACs.  The fact that you're limiting yourself to headphones doesn't mean you won't be able to hear the difference.