Gustard R26

@westcoastaudiophile - Haven't had the opportunity to audition the K-01XD (CD/SACD/DAC version) or N-01XD (Network DAC) yet myself, but have heard from several sources I trust as well as reviews that they're exceptional. Word is that the new XD DAC designs were a huge step forward from the previous X versions which used top of the line but off the shelf DAC chips from AKM. I have heard the Teac UD-701N which uses the basic design of the XD DAC but in a much simpler and more cost effective implementation and I wasn't really impressed. The Esoteric versions are designed on an entirely different level but of course their pricing is commensurate with their higher performance.

@sgreg1 have 200+ hours on mine now and it is the best DAC I have had in my system so far by some margin. FYI my digital front end is as follows:

Linksys router powered by a LHY 25 LPS -> Audioquest Vodka ethernet cable -> Melco S100 switch powered by a Ferrum Hypsos LPS -> fiber optic cable -> Lumin P1 -> Audioquest Coffee USB -> Singxer SU-6 DDC -> Audioquest Vodka HDMI I2S -> R26 -> Audioquest Water XLRs -> amplifier

I ordered a master clock from LHY (the OCK-2) they just released and I assume there will be another sonic boost from this addition to the chain since every upgrade and tweak so far has made a sonic difference. IME this DAC will scale as you upgrade what comes before it - AND I suspect what comes after. Unequivocally the best $ I've spent in this crazy hobby so far.

GUSTARD R26 Discrete R2R Decoder with Streamer/Renderer PCM768&DSD512 (shenzhenaudio.com)

Sale

@whart I have the X26 Pro and took advantage of the Black Friday Sale to buy the R26 which came Thursday.  I hooked it up to my LAN and Roon recognized it without any problems.  I burned it in for about 36 hours before I listened to it this evening. The X26 is connected to Roon through a Denafrips Iris DDC and a Raspberry Pi connected to an Etherregen.  The R26 is just plugged into an ordinary ethernet cable connected to the same router as the X26.

So first impressions are basically WOW.  It is a significantly different sound from the X26.  I will need to spend more time listening critically to make sure that first impression holds but the R26 has a lot more presence, much bigger dynamics, and quite a bit more top end definition which surprised me.  In many ways it sounds more like vinyl.  Only downside so far is that midrange vocals might be marginally less weighty.  

I was prepared for the differences to be much smaller, especially since I bought the X26 Pro at the same time as I got a Pontus II and I tore my hair out for 6 weeks trying to hear any differences and decide which one to keep.  The difference between the X26 and R26 is immediately apparent.  I'll report back after my first blush of enthusiasm wears off and let you know if I still prefer sound of the R26.

@pinwa

Give the r26 more burn in time before being too critical. The first real sign of what this dac can accomplish will come in at 100 hours. Then after 200 hours it will be in full stride. Mids for vocals will be in the room with you, bass will be tight and punch you in the gut, highs will sound fantastic with a very little roll off and I mean very little to the point you have to strain to notice. I do not like to make the “like vinyl” comparisons, what I like most with my r26 is I have to drag my self away. I can spend hours at a time listening and the music just flows. You are right with the large sound stage. For me it is like my Vandersteen’s are four time large than before. Dynamics allow you to hear every instrument right in its correct placement. My favorite setting is nos off slow filter through lan input. Down side to this is Currently using mconnect and it sucks, I will be replacing how I access lan very soon.