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For many people 'all DACs sound the same'. But do they? In this video I look at the Topping D90 Mklll, pairing it with its preamplifier counterpart, the Topping D90 Pre. By way of illustration, I evaluate its use of the 2 X ES9039SPRO DAC chips and then compare it with SMSL's D400EX which uses 2 X AK4499EX chips. For a control, to compare them both against, I use the Sugden Saphire DAP 800. Which one sounds best? Finally, I ask the question can the much lower priced Topping D10B (also using a Sabre chip, the ES9038Q2M) sound as good as its flagship big brother the Topping D90 Mklll? I also explain a useful way to listen out for differences between DACs. All the sound samples are free to download from our website (see link below), so you can hear exactly what came out of the microphones! Topics covered: 00:00 – Introduction – Why the topics of DACs and why now? 06:45 – The Topping D90 Mklll 09:32 – SINAD Signal to noise & THD & AudioScience reviews 16:12 – Some info on the SMSL D400EX 20:07 – My first impressions of the differences between the D90Mklll and the D400EX 24:33 – Introducing Joris Vanvinckenroye – Double bass player & composer 25:27 - How to hear the differences between DACs. What to listen out for 29:16 – Sound clips: SMSL D400EX Vs Topping D90 Mklll Vs Sugden DAP 800 32:37 – Sound clips: Topping D10B Vs Topping D90 Mklll 34:56 – The credits Content Links: Music Your free of charge set of the comparison test soundtracks (click on ‘Music’) at: https://www.shop.pearlacoustics.com Recommended Tracks for comparing DACs: Joris Vanvinckenroye: ‘Cycles’ from the CD Basta: https://open.spotify.com/track/2AP8CV... Paul Simon, 50 ways to leave your lover: https://open.spotify.com/track/6Qb7gt... Steely Dan: Cousin Dupree, Two Against Nature: https://open.spotify.com/track/0tSety... Jos Van Immerseel, Anima eterna, Beethoven Symphony No. 4: https://open.spotify.com/album/6Jj90y... Chasing The Dragon Records (Clare Teal recording) https://chasingthedragon.co.uk/ Equipment Reviews and related topics (SINAD etc) Darko Topping D10S review: • A $99 BARGAIN! The TOPPING D10s DAC (and U... AudioScience Review Topping D90 Mklll: https://www.audiosciencereview.com/fo... Amir AudioScience Review SMSL D400EX: https://www.audiosciencereview.com/fo... SINAD, why it’s not important Andrew Park • Evaluating SINAD - Why it's NOT important Written article by Andrew Park and & Blaine Lacross: https://headphones.com/blogs/features... Our intro & outro music ‘Philia’ by Stefan Meylaers: https://open.spotify.com/track/0w9qjK... Discover more about Pearl Acoustics, who we are, what we do and what we believe in: Pearl Acoustics website: https://pearlacoustics.com/ Our loudspeakers: https://pearlacoustics.com/loudspeakers/ Email us: [email protected] Social media links: / pearlacoustics / pearl.acoustics