Costs escalate of course and it may frustrate to pay twice for very similar hardware. One might wish for separate player‑only and router‑only models. But those who invest in two S1 will enjoy an extraordinary level of performance which many streamers at similar prices simply cannot match. Every recording, be it Red Book or high‑resolution, revealed previously hidden information. On Max Richter's The New Four Seasons, the soundstage became enormous, attacks more vivid, natural ambience and reverberation even more apparent. When returning to a single EVO, one quickly forgets the dual system's stratospheric performance and simply enjoys the music. But going back to any other digital transport is more difficult. EVO is profoundly addictive. The Phantom cables support the S1's essential needs: USB A‑to‑B and Ethernet RJ45. No Phantom power cords are available yet. While cable opinions vary widely, I can say that both Phantom cables shared consistent strengths. Compared to my Vertere Pulse HB, the XACT USB came remarkably close. The Vertere excels at ambience and spaciousness, the Phantom emphasizes density, speed and vocal presence with slightly more assertive attacks. Differences were subtle not dramatic. The Phantom RJ45 cable shows similar virtues: extremely low noise and wide bandwidth thanks to well‑designed shielding and exceptional connectors. The S1 EVO is more sensitive to its environment than average, resulting in occasional buggy behaviour.

1. My LHY SW‑10 network switch above initially prevented the JPLAY app from detecting the player. A secondary switch resolved the issue. Other LHY models like the SW‑6 and SW‑8 reportedly do not have this problem.

2. My Esoteric N‑05XD DAC incorrectly interpreted DSD files from the EVO as DXD, degrading resolution. This did not occur with the Mola Mola Tambaqui or Lumin P1 DACs. It was likely an isolated compatibility issue but prospective buyers should nevertheless be aware of such rare potential issues.

In sum, the XACT S1 EVO fully delivers on its promise of exceptional resolution and sonic realism. The price increase over the standard S1 is in my opinion completely worthwhile. Is it the best digital file player I have heard so far? Absolutely—without a doubt. The XACT S1 EVO is quite simply the finest digital transport I have experienced. Beyond absolute performance is the sheer listening pleasure it provides which makes it unique. It's an addictive quality that sets it apart. I wholeheartedly recommend the XACT S1 EVO as the digital source of choice for any ambitious system featuring a high‑quality USB DAC. And for those who can take it further still, the dual‑S1 configuration approaches the very pinnacle of digital playback. For the fortunate few who invest in such a setup, digital obsolescence will remain a distant concern. In my view, the XACT S1 EVO is a true state‑of‑the‑art digital transport and deserves the highest recognition of my French magazine.