![]() Notably, the DAC chip that SMSL chose is in the 9018 series, instead of the top of the line 9038 series that can be found in competing products. Although they are physically almost identical, the Mk2 version has changed the DAC chipset to the ESS Sabre 9018Q2C, from the original M100’s AKM 4452.Another characteristic that often bothers me about both ESS and AKM chips is a kind of wimpiness in the bass, or a lack of impact when compared to. However, the ESS version is recognized by a small C at the end of the serial number sticker (B stood for AKM 4493). They not only have switched the DAC chipset from AK4497*2 to ES9068AS*2 DAC chips, they have also replaced the low-pass filter from OPA1662*2 to OPA927*2 matching the ESS DAC chipset. Topping used neutral sounding op-amps with a velvety sounding AKM chipset on D90 and vice-versa, smoother sounding op-amps on a dead-neutral ESS chipset on D90SE, arriving at the same finish line.The D90SE uses the ESS chips that have been known to sound etched, but D90SE gets very good reviews, so I'd be surprised if it did sound like that.I was wondering if you guys know of any standalone DACs that use AKM (Asahi Kasei Microsystems) DAC chips.An internal circuit employs a newly developed 32-bit digital filter for the ultimate in sound quality and musicality
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