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AUDIO

REVIEWS

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January
2026

Country of Origin

China

2nd thoughts

Reviewer: Srajan Ebaen
Financial interests: click here
Main system: Sources: Retina 5K 27" iMac (i5, 256GB SSD, 40GB RAM, Sonoma 14), 4TB external SSD with Thunderbolt 3, Audirvana Studio, Qobuz Sublime, Singxer SU-6 USB bridge, LHY Audio SW-8 & SW-6 switch, Sonnet Pasithea, Laiv Audio Harmony; Active filter: Lifesaver Audio Gradient Box 2; Power amplifiers: Vinshine Audio x Kinki Studio Dazzle & Gold Note PA-10 Evo in mono on subwoofer; Headamp: Enleum AMP-23R; Phones: Raal 1995 Immanis; Loudspeakers: Qualio IQ [on loan] Cables: Exact Express Flame, Furutech; Power delivery: 2 x Kinki/Vinshine Tai Hang on amps and source stack, Furutech DPS-4.1 between wall and conditioners; Equipment rack: Artesanía Audio Exoteryc double-wide 3-tier with optional glass shelves, Exoteryc amp stands; Sundry accessories: Acoustic System resonators, AudioQuest FogLifters; Room: 6 x 8m with open door behind listening seat; Room treatment: 2 x PSI Audio AVAA C214 active bass traps
2nd system: Source: FiiO R7 into Soundaware D300Ref SD transport to Cen.Grand DSDAC 1.0 Deluxe with POW; Preamp/filter: Lifesaver Audio Gradient Box 2; Amplifier: Kinki Studio EX-B7 monos; Loudspeakers: Virtual Hifi Cobra [on loan]; Subwoofer: Zu Method; Cable loom: Exact Express Earth; Power delivery: Vibex Granada/Alhambra, Akiko Audio Corelli Corundum & Castello Solo; Equipment rack: Hifistay Mythology Transform X-Frame [on extended loan]; Sundry accessories: Furutech cable lifts, Furutech NFC Clear Lines; Room: ~3.5 x 8m
2nd headfi system: DAC: Cen.Grand DSDAC 1.0 Deluxe with POW; Headamp: Cen.Grand Silver Fox; Headphones: Raal 1995 Magna, HifiMan Susvara
Desktop system: Source: HP Z2 work station Win11/64; USB isolator: LHY UIP; DAC: Audalytic DR70; Head/preamp: Audalytic HP70; Speaker amps: Topping B200 monos; Loudspeakers: Virtual Hifi Viper; 
Headphones: Final D-8000, aune SR7000, FiiO FT7
Upstairs headfi system: FiiO R7; Headphones: Meze 109 Pro, Fiio FT3
2nd upstairs speaker system: Source: FiiO R7; Integrated amplifier: Simon Audio Lab i5; Loudspeakers: ModalAkustik Musikboxx with Dynaudio S18 subwoofer
2-channel video system: Source: Oppo BDP-105; All-in-One: Gold Note IS-1000 Deluxe; Loudspeakers: Zu Soul VI; Subwoofer: Zu Submission; Power delivery: Furutech eTP-8, Room: ~6x4m

Review component retail: €399

Do you like it dry or wet? I live in Ireland. So you might suspect to know my leanings. But you'd be wrong; sonically that is. Whenever I've had the option, I've always preferred drier PCM to DSD. I find it better separated, sorted, less diffuse, vague, soft and dark. On first blush this repeated itself with my new desktop Audalytic DR70, a discrete R2R DAC with 1-bit DSD path for just €399. My stuck penny only dropped days later when I realized that unless one selects DSD Direct in its basic menu, DSD converts to PCM through a FIR interpolation filter before being processed by the 25-bit R2R ladders. Katchinnng! When meeting the proper 1-bit low-pass filter, it's a very different result. Now PCM separation and articulation re-enter the building to mix it up with DSD's fruitier timbres and more billowy imaging. Whilst Luxsin's X9 Asahi Kasei combo of AK4499EX converter and AK4191EQ digital filter/modulator too offers native DSD512 support, it never stirred any personal lust. That had DSD drop off my to-do list. Though I'm not sure why one would pursue a discrete R2R DAC to not use its ladders but 1-bit modulator, that's precisely wet I've been up to¹. John Darko too had his come-to-D(SD)addy moment when he experienced his Gustard R30 sample in DSD512 mode via I²S off a resampling Shanling transport. I use Audirvana Studio instead.

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¹ A cheeky-sneaky takeaway might be that if we prefer DSD playback and the DR70 is this capable at it, spending more on an R2R DAC only to not use its costlier ladders would be proper foolishness?

So my office has finally joined the DSDoers whilst smoking very little cashish in the process. 2nd thoughts in the header didn't mean what you might have suspected. It's true, they did come second but since have become first. Alas, I don't know whether Gustard simply have a particularly golden touch with their proprietary 1-bit solution. Or can more be taken from this? Regardless, this DR70 in native DSD mode certainly sounds rather different than my DSD-ready iFi iDSD Signature Pro and Luxsin which I always preferred in high-rate PCM mode to consider the chapter closed, cigar tossed, cough lost. Of course it might mean that I'm finally getting soft between me ears. I've not been wet behind them for ages. Now the li'l DR70 is teaching me new tricks.

Never too late for those…