Topping has equipped the D90LE with a flagship-grade DAC chip from Sabre Technologies. It houses the ES9038Pro chipset, a 32-bit 8-channel DAC chip that provides impressive performance while decoding Hi-Res audio signals. It achieves an ultra-low distortion rating of 0.00005% THD+N values. 2nd-Gen 16-Core XMOS USB Receiver:- Lastly, change its 0 dB level from 4V to 5V, so that you could squeeze a little more power out of your headphone amp or power amp – it is the setting no.12

The Topping logo is printed in white in the top left corner of the front face. “D90SE” is printed in the bottom left corner, and the MQA logo is featured in the top right corner. On the left side of the device’s front face is a small square power / select button, which cycles through inputs by default. On the right side of the front face are similarly shaped and sized plus and minus volume controls. As you can see by comparing the 2 measurements above (the second, with 122dB SINAD, being done with the E1DA ADC), this may limit the output level of the DAC. Above are the same series of tests done at 24-bit/192 kHz resolution, the results are as close as to be essentially identical to the 24-bit/96 resolution tests. To measure THD+N (or SINAD), measure the fundamental over 1/2 octave below the fundamental frequency and 1/2 octave above. The D90LE has inputs that can be integrated into a majority of audio systems, offering many options for its input connectivity, there are AES, USB-B (XMOS), Coaxial, Toslink Optics, and I2S LVDS via HDMI. Note the I2S LVDS input has several selectable modes to adapt to your other LVDS devices. The D90LE outputs offers unbalanced RCA Stereo and balanced XLR. The D90LE's design allows only one or both outputs to be used at a time.That beautiful but unobtanium AKM 4499 DAC chip was replaced with an equally matched top-of-the-line ES9038 PRO 8-channel DAC chip of ESS Technologies. This is their best and most premium converter. Topping has already plenty of experience with this chipset, as they used it in DX7 PRO and its mobile variant is sitting in their D10S and D50S units. ES9038 PRO is a very interesting silicon, as it can work in mono, stereo or 8-channel mode with either current-mode or voltage-mode operation. Most ES9038 PRO designs that are I know of are using it in stereo configuration with a voltage mode operation due to a much lower cost, R&D and that is perfectly fine. However, if you want to squeeze maximum performance out of it, this particular silicon gives a lower total-harmonic-distortion if current mode is being used. This configuration adds a lot to the cost, as a powerful I/V (current to voltage) conversion stage needs to be built around the ES9038PRO. The better the I/V conversion stage is = the higher precision can be squeezed from the DAC chip and the same can be said about its operation mode, as in mono mode it will output a higher dynamic range. And yes, I would say that this DAC, despite the price, provides real value for money. For many users out there, this little box might very well revolutionise their digital system. Strong bass, more impact than SMSL Sanskrit 10th Mk2 very similar to Yiggy GS, but no bloated bass peaks that I can hear, much clearer with D90SE. Here though, the DAC chip is the main squeeze. Partly because Topping likes or rather liked its AKM chips. But AKM is still recovering from a disabling factory fire so Topping has turned to ESS instead. The above graph shows the relative line linearity performance of the Topping D90SE. The ES9038PRO DAC architecture shows minimal amounts of deviation beginning at -90 dB in level. The deviations remain very modest down to -150 dB. Just about the best we have seen.

For THD and frequency response tests I used my Lynx 2B professional soundcard teamed with SpectraPLUS measurement software. For square and sine wave analysis along with SNR measurements, I used the Quantasylum QA401 analyzer and its associated software.Topping D90SE was a huge turning point for me, a real eye-opener and I hope it would do the same to you. Always listen with your heart, with an open mind and never with your wallet. I really like that they let me choose a 4V or 5V output, they made it MQA proof on all its digital inputs (except for I2S), they shelved its noise floor to inaudible levels and boosted its transparency to the stratosphere. You probably guessed which DAC I will be recommending from now on at less than one grand, don’t you? Yes. There has been tremendous progress in the last 5 years in DAC performance, and class D amps too where now even very modestly priced items are good enough that claims about audible performance differences are to be treated with suspicion.

I then leapt from my chair and connected the same digital audio player into the rear of the D90SE with an optical cable and that changed the sound to a more trim and direct source. A concentrated source with sharper beats, impactful bass and a faster pace.

I/O

Internally, the Topping D90SE uses an ESS ES9038PRO 8-channel DAC with 4 channels each paralleled together, for left and right, to improve SNR performance. The D90SE will fully unfold and decode an MQA music file when presented with one if that is an important consideration for you. If not, Topping makes a D90LE version of this DAC that dispenses with MQA decoding and in its place includes a couple of selectable “sound modes” that simulate either a tube-like or transistor-like sound profile. Beyond that, the two versions of the D90 DAC are essentially identical. Bifrost 2 is a more coloured, warmer dac. The sound is more energetic. The bass slams harder and has more body. However, sometimes this slam can be too strong and muddy the vocal. Treble is more rounded and rarely sound hot. With a device like your Cosmos range, an amateur, if spending enough time, may achieve similar individual results, or even better.

Use the D90SE/LE in “DAC + Preamplifier” mode and connect a power amplifier or monitor speakers. Control the output volume on the front panel or with the remote control. Six inputs increase your options So, in my case, I was using the E1DA ADC only on specific occasions: to get the ultimate last SINAD dBs the RME couldn't reach. The D90 looks very competitive indeed for decoding with a ceiling of PCM 32-bit/768kHz and DSD512 natively via USB and the same capability via its built-in I²S port. Addendum: I spent a whole 2 months with the Benchmark DAC3 to make sure I knew what I was listening to and knew how it sounded if that makes sense. Didn’t just brush over it, and that is because it grabbed my attention from the start )

Topping

Topping D90SE is rich in features that are not offered by either Ares 2 or Bifrost 2 such as MQA, preamp capability, different filter choices, and Bluetooth receiver. Finally, you have a fixed very long focal length, like the 800mm f/11 Canon launched some time ago. Relatively cheap, if you compare to the pro zooms, sharp, and will give you awesome details of distant small birds, even on a lower resolution camera. In comparison, the Audio Precision is like having all that together, and way more: the 5.6 version of the 800mm, a 11-24 zoom, and all the best intermediate wide aperture fixed focal lenses.