Horizon360

This review published in March 2025 on HifiKnights.com. By permission of the author and request of the manufacturer it syndicates here to reach a broader audience. – Ed.

Reviewer: Dawid Grzyb
Transport: Innuos Statement, fidata HFAS1-S10U
DAC: LampizatOr Pacific (KR Audio T-100 / Living Voice 300B + KR Audio 5U4G Ltd. Ed.)
USB components: iFi audio Mercury3.0
Network: Fidelizer EtherStream, Linksys WRT160N
Preamplifier: Trilogy 915R, Thöress DFP
Amplifier: Trilogy 995R, FirstWatt F7, Enleum AMP-²3R
Speakers: Boenicke Audio W11 SE+, sound|kaos Vox 3afw
Headphones: HifiMan Susvara
Interconnects: LessLoss Entropic Process C-MARC, Boenicke Audio IC3 CG
Speaker cables: Boenicke Audio S3, LessLoss C-MARC
Speaker signal conditioning: LessLoss Firewall for Loudspeakers, Boenicke ComDev
Anti-vibration conditioning: 1²x Carbide Audio Carbide Base under DAC, preamp and speakers
Power delivery: Gigawatt PC-3 SE EVO+/LC-3 EVO, LessLoss C-MARC, LessLoss Entropic Process C-MARC, Boenicke Audio Power Gate, ISOL-8 Prometheus
Equipment rack: Franc Audio Accessories Wood Block Rack 1+3
Music: NativeDSD
Retail price of reviewed component in EU (incl. VAT): $67'650 as reviewed

The DAC of the future. "The Horizon360 is the first-ever improvement of our flagship Horizon DAC since its creation three years ago. This move was mainly enforced by chip-availability limitations. When our 'magic' chip almost depleted and we also started work on the Taiko Audio Olympus XDMI interface, we had to make major changes and find a different chip. After searching the world, endless experiments and prototyping over 2 years, we arrived at a design that betters the original Horizon with the same sound signature we are famous for. Business-wise the original plan was just to overcome the parts shortage but as the Taiko Olympus story evolved, we saw a huge opportunity.

"Since the Olympus already challenged the status quo of the digital music industry, we joined that process by adopting the Olympus XDMI as the first DAC manufacturer in the world. That's nice but the market for Olympus is very limited on price as well as Taiko's production volume. So we wanted to give those who won't buy a Taiko Olympus streamer a nice sonic boost when using their Horizon with any other server/streamer. It effectively means that we put our 2-year R&D effort into improving USB, I²S, S/PDIF and AES/EBU. The new conversion chip required a brand-new 'blank sheet' PCB with all-new inputs, receiver, power supply, grounding, multiplexing, firmware and software to control the conversion process.

"The main differences other than increased sound quality are that I²S over HDMI no longer needs a master clock and can work off a 3-wire lead rather than the typical quad link. DSD could configure for 1'024 though for now, we prefer keeping it at 512. PCM too could run at 1'536kHz but is currently set to 768kHz. The Taiko XDMI interface now embeds in the design and every Horizon360 includes it. We decided to treat our precious flagship DAC with extreme care and not risk unnecessary changes just for the sake of change. We didn't change the tubes, output circuits, chassis or display but improved the power transformers from the original three to now four. The remote control too is new."

That's how Lukasz 'LampizatOr' Fikus describes the evolution of his top effort. We also know that there is no silicon past the converter stage but stock 6SN7 triodes with KT88 outputs; copper-sheet signal caps; a top-quality analog volume control with bypass function; fully balanced and single-ended operation; and a categorical 'no' to any form of feedback or opamps. And, we know that like Monaco as a playground for the rich 'n' famous, the Horizon360 is a playground for resourceful tube rollers. Visit this model's product page to learn just how much different glass one can throw at it to engage a deep dive into tubular flavours and favours. – Ed.

The twin-box Level 7 was my first LampizatOr DAC. I got it some 11 years ago and used it for two years more or less. It was surpassed by the Golden Gate which I got shortly after its launch in 2015 and used for about three years. Then in 2018 Lukasz launched the Pacific so I transitioned to that and enjoyed this design for six years. All these machines were DHT so direct-heated triode DACs. But then Lukasz detoured into pentodes with his top-shelf models. The first of this new crop was the Horizon which released somewhere around mid 2023 I believe. €45K on its tag were €20K more than my single-ended Pacific without volume control so out of my range at the time. Then in late 2024 I had a chance to spend time with the 1st-gen Horizon vs its upgraded version which grew into the Horizon360. I review that here in the context of the original Horizon and Pacific which made for quite the journey.