Emotiva DC-1 DAC $499

Measurements on

Added 2018

Electrocompaniet ECD 2 € 2500


Upsampling DAC
inputs: TOSlink 24/96, S/PDIF coaxial, Asynchronous USB 24/192
Output: RCA 2.3Vrms / XLR 4.6mV
Noise floor (20Hz-20kHz): <-145dB
Frequency Response: 0.5Hz-48kHz
THD+N: <0.0005%

Esoteric D-07 $ 4,800

32 bit stereo D/A converter / 32 bit pre-amp / Dual mono

Analog Output  
Output terminals XLR/RCA
Maximum Output level 2.2Vrms (1 kHz, full scale, 10k&ohm;)
Frequency response
5 Hz to 55 kHz
Signal-to-Noise Ratio (S/N) 115 dB
Total harmonic distortion 0.001% (1kHz)
Digital Input XLR,RCA,Optical, Async USB 24bit/192kHz
Power consumption 7 Watt
Weight 10.4 kg (21 lbs)

Essence HDACC DAC $ 699

Preamp with HDMI, USB 2, optical and coaxial inputs with A to D Conversion + 2 Analog inputs, Remote Control, OLED Display, & Headphone Amp
All digital inputs support 192kHz sampling rate at up to 24-bit resolution.
Unclear if they have a USB driver for Windows.


Lots of talk on the company’s website about the HDMI input on this DAC allowing you to connect it to a Blu-ray player (yes there are people who still believe in physical media).

BTW: the audio layer of Blu-ray is 24 bits/96 kHz PCM audio.

Added 2014

ExaSound E32 DAC $3500


Measurments on


Exposure 2010S2 DAC 1.100,00

SPDIF Inputs : 32KHz to 192KHz up to 24 bits

USB Input : 44.1KHz to 192KHz up to 24 bits DSD x64


Added 2016