Absolute top tier DAC for standard res Redbook CD

One thing that has been brought up by all is a basic cable. Question for said designers, why don't you just get the best cable for your product and ship with it?

What's best? What's best for some but not others. Same reason why MOST companies don't use rare NOS tube for stock. They know end users will roll what's BEST to their ears.

I cannot speak for other DACs, but due to extensive use of Hynes regulator technology, I found that putting an expensive power cord on the Overdrive SE only helped a tiny bit. I still use one, just because I have it. I really don't believe its necessary though.

Maybe Matt tried more than one cable on it?

Steve N.
Empirical Audio

I intentionally ran every DAC with the same everything to keep all variables out of the equation except the DAC itself. Same rack, same power cables, same interconnects, same ancillary equipment, same ears, same obsessive compulsive mentality. I listed all the equipment at the very start of the thread. All top tier cables, rack, accessories, etc.

I used my Shunyata ZiTron Alpha Digital power cable. I found that anything I put Shunyata ZiTron PC's on sounds its best. I believe it is because what Shunyata does better then most is filter out noise caused by and affected by other equipment in my system. My power from the wall is very clean and very consistent. I live in a pretty suburban/rural area with few on my grid.

Obviously there will be those that feel a piece I tried is better suited to another PC or interconnects; and it very well may be. But I tried to use the best, most musical and resolving cables and accessories I could afford to get the very best from my gear and my shoutout. The power cord and interconnects (added up) connected to the DS cost about 1/2 to 2/3 of the DAC itself. I do not feel I gave any of the equipment an unfair advantage or disadvantage with the cables or accessories I used. I also don't think I would have gotten dramatically different results with other cables or power cords; sorry.

Sorry for the persistent double posts.

I admit that if I had the time, money and even more patience and persistence then I already gave this, then I should have spent time with each individual unit fine tuning, tweaking, tube and cable rolling, accessory rotating and generally squeezing the absolute best I can out of each. I know that many reviewers will do that with a review.

I don't have a closet full of power cords of different manufacturers, a big cardboard box filled with tubes, a drawer filled with isolation footers/dampers, or the patience to go through them and get that last little bit of performance. At least, not in the brief time it takes to evaluate a piece of gear.

And more importantly, I wasn't just reviewing one unit. I was "reviewing" 4 (5 if you include my original Perfect Wave 2).

To those who asked, Alex IS providing me with the cables (PC, USB) that he believes make his DSD-S DAC sound the best; I think that's fantastic. I will compare his to mine, just because I'm curious. I will report is all.

And if John lends me a particular PC, interconnect or tube because he believes it will improve the performance of the Romulus then I will happily use them (and compare them to my cables as well).

Steve and Matt, thanks for the answers. That's what I thought. I feel that if a designer is designing cost no object products that they should put the best on or into them, however in cases like tubes or cords, maybe they should do what Steve just did and say in my system and to me, I used XYZ cord and only heard a small difference. You can try it, but if you use what I ship it with, then you will get well over 99% of what it's capable of. I get it that folks have to tinker, but I know a lot of guys who own very very high end systems, because they know how much they love music AND they know there are great stores out there to help them. They are not audiophiles and have no desire to roll tubes or play with cables or cords. I just bought a whole new system at Audio Connections. Johns on here and Matt goes there on occasion. I ended up going with him because I just wanted a system that sounded right together. He knew the cords, cables and limits of my speakers and we went from there.

The biggest take away from what I just posted is that in this thread so many of the posts are about changing what Matt is doing to 'get the most' out of something. What is the most? It's what Matt deems it to be since it's his deal. He has laid down the parameters and they seem fair considering what this is. You can chose to agree or disagree with his ear, however I find it interesting that folks keep telling him that he didn't use a product properly etc.... I know it never stops and I understand your posts and all, but at some point in time there comes a moment that you have to say I'll make my decisions based on what's sold and what I have. This thread says a lot more than just what high end DAC Matt likes. Some of you play in this league. Most of us on here probably don't. I personally would love to have any of the DAC's he's trying out. IF I were to spend that type of coin on any of these, I can promise you that I'd audition them all in my rig, like Matt is doing in his. I really hope that what he posts doesn't hurt any of the manufacturers as you are all small. There are no larger high end manufacturers anymore. You all need the business and I hope you all get it. EVen if I didn't like your products (I'm sure I'd love them), I'd still want you to be successful so the competition is still out there to keep this hobby/business strong. Thanks again to all of you and Steve, thanks for answering your questions. I know it won't happen, but it would be neat to see you use your expertise and make a more affordable DAC (I know the higher end the better the sales right now). Hope I haven't hijacked.