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Once I appreciated just how good the underdog Burson performed as a standalone D/A converter, I had to qualify the extent of its goodness against two quite upscale integrated players both with the necessary coaxial digital outputs. One was my €10.000 Polish Ancient Audio Lektor Prime. The other also was a CD-PRO2 based top loader and the €4.500 cdp3E from Germany's Linnenberg Audio.

Not because I personally needed more assurances that magnetic playback can equal or outperform laser-based legacy playback but because it was convenient to do, I cued up the same songs on CD and Amarra 2.0, then switched between the HA160D's C(oax) and U(SB) inputs for comparisons between two different CD-PRO2 implementations and iMac. Versus the expensive Ancient Audio as transport, the iMac had the clear edge on clarity and directness. Versus the Linnenberg with its custom digital servo board and BNC output however, I thought that for once an 'antiquated' player still held a small advantage. This didn't steal from dynamics or transients but sounded even fuller and more liquid.

For the real test, I ran the Linnenberg into my customary $10.000 Esoteric C-03 preamp set to zero gain (unlike the Lektor Prime, the Linnenberg's outputs are fixed). This I compared to the Burson's variable outputs run directly into the FirstWatt J2. The cdp3E acted as transport in either case and the cable to the amp remained Burson's shielded 5-meter leash to limit the number of variables. This became a far closer call than the greater money would have predicted. Where the Linnenberg/Esoteric did ultimately go farther to avoid a complete upset was in the specificity of fine ambient detail. Particularly in the far layers of the soundstage to increase subjective visibility, there was greater resolving power. For deep space and maximal hall sound, the significantly more expensive components were slightly better. The italicized qualifiers emphasize the core message.


Where the expensive stuff very unexpectedly was not superior was in tone density, presence and immediacy. On immediacy and jump factor, I actually thought the variable DAC Burson was perhaps even keener. It most certainly was not second. Because it failed miserably to get lean and washed out—common side effects of running amp direct without an active preamp—it also failed in any meaningful way to sound inferior to the dedicated German player and luxurious Japanese preamp. Yes, the latter had tweakier resolution which could be heard on top-notch recordings but the tremendous offset in price made that small extra seem disproportionately stingy indeed.

By the time I used the Lektor Prime's variable outputs amp direct (its attenuation is in the analog domain), the Burson won on solidity, tone color intensity, bass power and treble sweetness. The Polish machine's 6H30s were more silvery but also a tad coarser/steelier. Their upper mid/treble elements created a slightly less natural contrast setting. What this round of A/Bs suggested quite vociferously is that a good modern high-output source with variable analog gain like the Burson can render even expensive and very good preamps obsolete (unless you need more comprehensive switching features); and that Burson's first D/A converter is competitive with what's inside dedicated CD players selling for four and many more times its price. Believe it or not but this affordable 3-in-1 machine can and should run triple duty in far more than just entry-level provisional contexts.

Wrap: In the context of my current system/room, I prefer the Burson DAC to my Weiss DAC2. It was inevitable that I'd eventually come across such a converter. It's part of the never-ending hobby. I simply so did not expect it at 1/3rd the price. Also, with my very best headphones—ALO Audio-recabled Audez'e LCD-2, beyerdynamic T1, Sennheiser HD800 and in that sequence—the HA160D is the top transistor amp I've heard. With the €200 Onkyo ND-S1 digital-direct iPod dock, the Burson becomes a headfier's compact dream system. Adding amp and speakers easily scales this up now or later into a big rig.


Common math and cynicism hit a—very happy but nonetheless—snag in that this extra DAC/preamp functionality adds only $400 over the HA160. This seems an insufficient financial leap to parlay any proper seriousness of purpose and execution. Be honest. Just how much do you expect a $400 DAC can do (while remembering that this one piggybacks on the $700 HA160's output stage)? Snobs and cynics are destined to overlook the Burson for that simple but very silly reason. Someone for whom $1.100 represent a real stretch meanwhile to save up for over many long months might apply the same snobbery albeit stood on its head. While enjoying the Burson after finally buying it, he might secretly dream about just how much better a $3.000 big-name DAC would be. That person would miss the point twice over. But since you've read this far, you already know that. My final math on the subject is simple. With a Realsization award for Burson's HA160 headphone-only amp, the HA160D as a DAC/preamp/headphone amp has a Blue Moon award written all over it. I actually think of it as the new benchmark in this component and price class.
Quality of packing: Basic but solid.
Reusability of packing: A few times.
Ease of unpacking/repacking: A cinch.
Condition of component received: Flawless.
Completeness of delivery: Perfect.
Human interactions: Good but usually on the slow side.
Pricing: High value.
Final comments & suggestions: The HA160D can develop hum with unshielded interconnects which won't be a ground loop and can be remedied with properly shielded cables. By request Burson can lower the output impedance and overall circuit gain to adapt the machine to specific applications. Overall circuit gain is fully sufficient to stand in for active preamps and drive amplifiers directly. During the review period, my OSX 10.6.4 iMac could not recognize the 24/96 potential of the asynchronous USB input. It referred to it as a 44.1kHz device with maximally 48kHz acceptance. Burson was made aware of this and has already contracted with a software developer to write a code patch.

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