The Gustard X12

This is a very interesting DAC because of the way it is implemented. At its heart it is a Sabre 9018 DAC with a pretty analog circuit and even prettier components, XMOS USB input just like the big boys, an Altera MAX2 for programmable logic and all the inputs you could possibly want (and some you may never use).

Plus it features all the jargon you can imagine: TXCO? Check. IIS? Check. DOP64? Check. DSD? Check. Sneezy? Check. Grumpy? Check. Dopey? Checkmate.

Massdrop has it at a great price ($440 + shipping) for this once-no-name brand that is making its bid to play in the major leagues. It's relatively futureproof, and may even be the last DAC you buy, until the next tier of teachnology emerges from the vasty deep.

But (as Tom Hnatiw used to say), do you need a DAC like this? Most people won't. As a litmus test, ask yourself these two questions: [1] how many DSD files do you have? and [2] How many devices capable of IIS or AES output do you own?

Do you want a DAC like this? Surprisingly, maybe not. Unless the rest of your chain can keep up (do you have a balanced amp, for a start?) getting an X12 might be like putting Y rated tires on your Yugo.