Difference between ESS Sabre Burr Brown Wolfson DACs

There is more to the quality of a DAC than just the chip.  Power supply, for one.  So the answer to your question is a bit more complicated..

Hard to say what is best , it seems ESS and AK chips are used a lot now. Wolfson is now made by Cirrus Logic. I would try to listen to a few different DAC's and see what I like. 

I agree with mahler123.   Judge the entire implementation, not just the chip.

For example, the ESS chips are produced in great quantity and are therefore less expensive than some others.  Its basic technology is used in DACs costing $100 and others justifiably costing several thousands of dollars.

#4: AKM Asahi Kasei Microsystems.