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How Does Changing Your DAC Change the Sound of Your Headphones?

An explanation of why the same headphones can sound different with different DACs, illustrated with real pairing examples.

2025.12.15 · 5 min read
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How DACs Affect Sound

A DAC converts digital signals to analog. In theory, every DAC should output the same analog waveform, but in practice, the DAC chip, circuit design, and power supply quality all influence the resulting sound.

As a general guide, ESS Sabre chips tend toward a sharp, analytical sound; AKM chips deliver a balanced, natural presentation; and Burr-Brown chips lean warm and smooth. That said, the chip alone doesn’t determine the final sound — implementation quality plays a major role.

Pairing Comparisons

HD600 with Three Different DACs

Topping DX5 (ESS ES9068AS): Emphasizes the HD600’s upper-midrange delicacy. Resolution is high, and vocal texture comes through with clarity. Works especially well with classical and small-ensemble recordings.

iFi Zen DAC V2 (Burr-Brown): Adds to the HD600’s midrange body. The overall sound becomes warmer, making rock and pop feel comfortable and engaging. The soundstage is slightly more intimate but dense.

RME ADI-2 DAC FS (AK4493): The most neutral and transparent of the three. Brings out the HD600’s inherent neutrality, making it suitable for monitoring applications. The built-in EQ allows further fine-tuning.

DT 1990 Pro with Two Different DACs

SMSL SU-9 (ESS ES9038PRO): The DT 1990’s treble energy comes through unrestrained. Resolution is high, but this pairing can be fatiguing over extended listening sessions.

iFi NEO iDSD (Burr-Brown): Tames the treble sharpness, making the sound more listenable. A well-balanced combination that preserves the DT 1990’s resolution while reducing listener fatigue.

Don’t Judge by DAC Chip Alone

Even two DACs using the same ESS9038 can sound quite different depending on the manufacturer. Topping tends toward measurement-focused flat implementations, while Gustard tunes for a slightly warmer presentation.

Auditioning is ideal, but when that’s not possible, reference reviews and forum discussions while considering your own preferences and the characteristics of your headphones.

Practical Advice

  • For bright headphones (beyerdynamic, etc.), pairing with a warm DAC helps balance the sound
  • For darker headphones (Audeze, etc.), a sharper DAC can complement by adding resolution
  • For an all-rounder, AKM-based or flat-tuned DACs are a safe bet
  • Ultimately, trust your own ears — even a technically “good match” may not suit your personal taste

Summary

Swapping DACs won’t produce as dramatic a change as switching headphones, but it’s an effective way to fine-tune the direction of your sound. Think about the balance of your entire system when making your choice.

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