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In headphone use, the U-2 was operating in its comfort zone and proved capable of producing an expansive headstage especially in L.D. with some of the headphones albeit with some loss of attack and control at the frequency extremes. The H.D. output was more geared to transparency and precision with a more immediate soundstage. With demonstration binaural recordings, the U-2’s neutral response and transparency in H.D. mode contributed to an extremely convincing presentation of clearly defined objects in real space. The DA&T outperformed every other headphone source I had available and with audiophile and non-audiophile recordings alike revealed microphone manipulation and pan effects with ease. Where soundstaging was credible as a dedicated pre, it was exemplary as a headphone source.


Given the modest price of the U-2, the basic sound quality in all circumstances was quite good. The onboard DAC was of high enough quality to decode a wide variety of formats with a good compromise of smoothness versus resolution and seems designed with an eye to future formats. The non-upsampling approach kept MP3s interesting and enjoyable despite their compression but clearly revealed the superiority of high-resolution material. It was with 44kHz material that it had a tougher time against the challengers probably by virtue of the fact that those were optimized solely for CD. Above and below that, it was the DA&T which held court.

While I have been critical of the preamp in absolute terms, relative perspective is important. The value-priced U-2 attempts to cover some territory. It runs as a digital and analog source and tries to accommodate most connections short of XLR and HDMI. Audio quality via the digital inputs was uniformly high regardless of USB versus coax versus optical arguments. The pre demonstrated some limitations contingent on volume setting but given dual duties of accommodating a wide range of headphones of different sensitivities as well as being a dedicated pre, this is an understandable compromise. My only other quibble was the problematic grounding arrangement but that was easily remedied. Other than those issues, the U-2 had a wealth of realistic virtues. It demonstrated consistent smoothness and absolutely exemplary bass control and although bettered in some respects by higher-priced preamplifiers, never embarrassed itself by inclusion in a high-end system.


Which brings us to the real focus of this design as a DAC/headphone amplifier. The U-2s performance was a huge step up from the basic computer outputs and that on my Pioneer AV receiver. It handled various headphones with neutrality especially through the H.D. output. Attempting to identify headphones that would challenge the DA&T, I threw every set of 'phones that I owned or could borrow at it without encountering audible issues.


The L.D. and H.D. options produced interesting results. The Audio Technica W-1000 and Sennheiser 650 were least affected, the Grado SR 125 and Denon 950 most, these having an inherently higher absolute tonal contrast and bass response. I found that the Grado especially gained a larger headspace through the L.D. output and the Denon with its propensity for powerful but somewhat loose bass in the wrong circumstances gained iron-fisted control and authority through the H.D. Two options of damping factors, two very different and viable presentations. Does the L.D. setting mimic tubes as has been suggested? Not really. It merely gives a kinder gentler view that will appeal to those who want a less aggressive presentation. It was in fact the H.D. output that reminded me of the Acousticbuoy Scorpio tube preamplifier‘s balance and neutrality. It proves that accuracy is not confined to topography. The U-2 allowed a truthful representation of the material without serious shortcomings and a large amount of sonic virtue - perfect for an extended evening of sonic exploration.

TrueHarmonix has found an interesting challenger with the addition of the DA&T U-2 to their lineup. It is a desktop piece with serious aspirations and the performance to back them up. The U-2 is a respectable little ‘digital’ preamp with a retro nod to one analog input and a powerful little DAC that can make lesser fare more enjoyable than you would expect and top-notch material sound like the next generation of quality it should. Add to that a superior headphone amp with a choice of presentations and you have a muscular package lurking underneath that compact exterior.

Grounding may need a little extra care. If you have higher aspirations of a dedicated DAC or preamp, deeper funds will grant higher levels of performance. As a multi digital source DAC/pre and a headphone source in a single box capable of delivering real performance in virtually every area, the equation becomes more interesting. Factoring the DA&T’s asking price, value is high and its performance invites intelligent comparison to more expensive product.


Since it was the first such product in house, I can’t judge ultimate performance but the relative performance against strong components used in the review indicate it should fare well and proved impressive enough to be a benchmark at its price. Who should be interested? Anyone owning or contemplating serious headphones who wants a preamp/DAC package for the desktop; and those with high-end aspirations looking at this as a starter component until their dream piece comes along. Recommended for good performance and high-value fun.


Quality of packing: FedEx Express ‘Large Box’. Internal product box with form-fitting foam protection.
Reusability of packing: Yes.
Condition of components received: Perfect.
Website comments: Detailed and informative.
Human interactions: Professional and friendly.
Warranty: 1 years parts and labor.
Final comments & suggestions: Reviewing this component encouraged me to re-explore the world of headphones and the U-2’s outstanding performance sorely tempted me to keep it as a reference piece to gauge future competition. I overcame the temptation by purchasing the review loaner.

TrueHarmonix website