Clearly something had to click when its two founders met through mutual friends even if we've seen similar scenarios multiple times before. Luckily this time around there's more. To swim with the sharks and not get eaten alive, one must really be a shark oneself. Wojtek arrives from Big Business where large cash flow and particular skills, conduct and professionalism are key. He not only contributes plenty of useful contacts but is crystal that launching a professional audio company with global reach demands sacrifices in time and resources of which he spares none. As harsh as it may sound, in the audio sector clever engineering is nowhere near as rare as proper marketing including professional photos, webpages, well-groomed product info and ongoing updates. Without licking such apparent basics, many never leave the DIY yard no matter how skilled they may be as designers. To bypass common limitations, Wojtek and Maciek have allowed themselves all the time necessary to button up details and execute the lot without compromises. In that sense master plan and global perspective were bold from the start. Start small and timid wasn't an option.

To stress that again, one glance at their website sees an effort which any well-established successful audio brand wouldn't be ashamed of. Its photos alone have me jealous. The company's current roster includes twelve products across four lines: Statement, Classic, Power and cables. Audio Phonique's PSE1605 monos, PRE DHT linestage and DAC DHT are costly flagship types. The 150 D integrated, P1 pre, 300 D stereo amp, DAC PCM/DSD converter, PH1 phono and Music Server belong to the more affordable Classic family. The Power tier currently just lists the PC01 conditioner while the Singularity XLR/RCA interconnects and Dreams power cord are the present cable specimens. That's quite the generous lineup for any newcomer. Although Wojtek and Maciek didn't suggest specific models they wanted reviewed, it seemed fitting to follow their style and aim high. Their €40K DAC DHT was ready for the taking and my game afoot.

Since Maciek was additionally curious to hear their flagship DAC beyond their own audition room, I didn't protest when he delivered in person. A robust custom flight case and its contents dropped nearly 45kg on the scale to make for a proper workout by two. This massive chest designed to withstand all types of transit challenges is the standard for their Statement range. Should you want one similarly sized, it'll set you back ~€500. As a paying customer I of course wouldn't expect less considering how costly today's deck is.

The easily removed felt-lined upper Ply deck stored woolen gloves and three Emission Labs boxes with five tubes inside; one 274B rectifier and two pairs of 45 globe DHT all with mesh anodes and ringing the till at a combined €1'800. Audio Phonique purposely don't include generic power cords as throwaways most customers won't ever use and this model is designed to operate without remote control while its manual lives online. Smart. The main component wrapped in foil nested in dense foam liners below the wooden tray. To focus at its core task, this fully balanced purist DAC eschews volume control, wireless and network modules. It measures 50x50x25/8cm WxDxH with/out tubes and weighs 20kg so is one chunky customer to manoeuvre. Its inputs accept native PCM/DSD up to 32-bit/768kHz and DSD256. Output impedance on RCAs/XLRs is 400/800Ω. Power draw is 100W and there's no standby. Once this beast is on, it's on, baby.