For sale is my DAC2.2SE from Ukrainian manufacturer abbasaudio. I have owned and enjoyed this DAC daily since 2019. After searching and trying 20+ high-end DACs I settled on this one as having the most lifelike and natural music reproduction. It uses tube rectification and output buffer, a tube clock, and the TDA1541 DAC.

I am selling my dedicated headphone system which includes this DAC. I paid $2300 new and would like to get $1600 net for it. Due to the situation in Europe, it has become difficult to order from Abbas and his DACs have a long lead time.

The DAC has S/PDIF input only. I have the matching abbasaudio USB to SPDIF converter and could strike a deal for the combo if interested. Feed this a good source and your music collection will come alive.

All tubes pictured included. Also included but not pictured is the metal cover.