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On 1/7/2020 at 1:15 AM, gmgraves said:

Most people agree that the best sounding DACs are not delta-sigma


I’m not sure I see any evidence for that claim; if anything I see greater agreement for the proposition that the particular chip or DA conversion methodology used is way down the list of the major influences on DAC SQ.

 

For an alternate viewpoint, at Audio Science Review a lot of the best received DACs are ESS or AKM based.  By contrast, Amir has published very poor test results for some non delta-sigma DACs.

 

 

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