AKM makes the best DACs

I upgraded to a Topping D70s from an airist audio r2r. And I was simply astonished at the improvement in tonality, stage, depth, separation, clarity, air (all the typical buzzwords, etc). Not really comparable, very different topology associated with the D70s, but it still sounds “r2r” in many ways (Not just my opinion). This one uses two AKMs -one per channel- not a single chip, so maybe not in the category you wanted here. But -as everyone here probably agrees - so much of the cool stuff is in the output stage in combination with the chip output. The reason I got it was for its excellent reviews, good price, and great digital input variety (was looking for I2S to be included). At this point, I can’t imagine upgrading with very much improvement until getting into a Denafrips Pontus II or something else in that offering (or higher).

@yoyoyaya 

Specifically, which Esoteric model do you have in mind?

When I meant to talk about single chip DAC's I meant units using mass produced IC's which are sold to multiple vendors, so even if a unit uses 2 x stereo DAC chips it still qualifies.

Discrete R2R, or a ring DAC really don't except as comparison points.

Melm, following Esoterics models used AK chips: D02, D05, D07, K01, K03, K05, K07, SA50.

The list is old, but here is the link

http://vasiltech.narod.ru/CD-Player-DAC-Transport.htm

Personally I think that this is a silly discussion, if you are trying to compare architecture of dacs (R2R, Sigma-delta or Fpga) and bring some conlusions out of it, yet alone trying to conclude something on bases which model of chip is in some dac.

Is there anybody who can know which chip is inside the dac, or which architecture is used, when simply listening something and not knowing that before?

I strongly doubt.

I have had R2R player (Burmester 001)with BB, Fpga player (DCS Puccini with clock) Sigma Delta based player (Metronome Le player 2s)with AK and 'hybrid' (chip that uses R2R and sigma delta) with BB in Burmester 089 and I liked them all, but in the context of the system they were in.

Needless to say, there are so many ways to 'screw up' something, when building the system, type of chip really should not be the first thing to worry about

@alexatpos

When you say, "if you are trying to compare architecture of dacs (R2R, Sigma-delta or Fpga) and bring some conclusions out of it, yet alone trying to conclude something on bases which model of chip is in some dac." you seem to miss the point completely, or at least my point.

The "architecture" of any DAC has less to do with the chip (whether it be S-D or R2R or FPGA) or discrete R2R and more to do with power supply, clocks and analog section. That’s how one can begin to judge a DAC, yes, even before listening. Doesn’t anyone ever look inside one of these? Perhaps I’ve spent too much time over at head-fi.😊

Using the Esoteric D07-X as an example, some may think it’s a good DAC because it costs about $5000. But Japanese made DACs are priced (or overpriced) like US or European DACs. If you look inside the DAC it has a single relatively inexpensive, and unshielded, r-core transformer supplying both digital and analog functions, a single clock and, as far as I can tell from on-line descriptions, OP amps controlling the analog section.

That doesn’t spell high quality in my dictionary--no matter what the chip is. The chip, given something respectable, is not all that important. IMO it has been made important by marketing. It is what they want us looking for, along with a fancy case--rather than the stuff on the inside that really costs and really matters.