With a reputation for both advanced computer hardware and some of the
best performing soundcards on the market, Asus is ideally placed to
develop an external USB DAC with real audiophile pretensions. This is
the Essence III, a highly versatile DAC/preamplifier with DSD-compatible
USB (DSD64 and 128) plus optical and coaxial S/PDIF and AES/EBU digital
inputs. The analogue stages are especially sophisticated, employing a
stepped-attenuator volume control and dual-mono DACs to drive balanced
line outputs and also a balanced headphone output on mini-XLRs –
typically the preserve of very high-end headphone amplifiers. Its
performance is as clean and incisive as the engineering, with an honest
and compelling sound that puts many traditional hi-fi marques to shame!
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