AKM makes the best DACs


OK, before you flame a reply to my heading please read this section.

It is a terrible idea to judge a DAC based on the chip.  I don't think consumer's should ever do that. I think there is a lot that goes into a good external DAC unit and the converter chip is just one of many factors that go into the final sound.

Having said that, it turns out I tend to like the sound of DACs with AKM chips over most others.  A long time ago I would have said the same about Burr Brown.

For converters which use an all in one chip what is the brand you find yourfself more likely to like the sound of vs. not?

erik_squires
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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)