Matrix Audio X-SABRE 3

Way back in 2016 - an eternity in audiophile years - Matrix Audio teased HeadFiers with news of an upcoming device called the X-Server. It was slated to be a dedicated music server with integrated DAC, Roon capability, robust connectivity, absurdly solid build quality, and stunning dCS-style looks to match. I spent some time with the prototype model and came away impressed by the overall experience.

The X-Server never ended up coming to market. I don't know the exact reasoning behind it, but the firm instead focused on their growing line of dedicated DACs, integrated DAC/amp/pre devices, and other related gear. Despite a decent contingent of HeadFi users showing interest in the X-Server, Matrix probably figured the DAC market was more lucrative, and less of a hassle in terms of software development (which is a fair point).

An interesting thing happened between then and now regarding the number of audiophiles doing their "serious listening" via streaming services. In 2016 Tidal was still somewhat new (as far as being available in the USA at least). Qobuz wasn't available in most regions yet, and Apple Music was still strictly lossy. Spotify and Apple Music were considered acceptable for "music discovery" or "background music" but not for critical listening on quality audio gear.

At that time, myself and most of my friends used file-based playback involving some sort of music server, grabbing lossless files either from a local network drive or directly from an attached hard drive, SD card, etc. Music was ripped from CD or purchased/downloaded from places like HDtracks. In that context, the X-Server made perfect sense, with its multiple USB inputs and internal SSD storage.

But now, many (most?) of us do a significant portion of our listening via streaming services. I personally use Roon which integrates Qobuz and Tidal alongside the roughly 5GB personal collection living on my Asustor NAS. The experience is seamless and ends up sounding great regardless of source, so I really don't have much use for internal SSD storage or USB attached drives.

The reason I bring all this up is to give some context regarding the Matrix X-Sabre 3. It's their latest top-of-the-line dedicated DAC which also does streaming, and as such acts as a worthy replacement for the old unreleased X-Server. Let's explore what this thing has to offer.



With the X-Sabre 3, we get a high-end fully balanced DAC with integrated volume control, XLR and RCA outputs, and a wide variety of inputs. The USB and I2S (over HDMI) options are capable of handling up to native DSD512, plus 768kHz PCM. Streaming options include Roon, Tidal Connect, Spotify Connect, Apple AirPlay 2, and DLNA/UPnP. The unit offers wired or wifi connectivity, but does not work with the existing Matrix app (that's for their Element series). Matrix instead recommends using the dedicated iPhone/Android apps for Spotify or Tidal etc, or else something like mConnect for DLNA playback. There's also a physical remote for folks who prefer that sort of thing. As an alternative, you can use the front-panel capacitive touch buttons, which cleverly disappear after a certain (adjustable) length of time for a cleaner look. The center front panel houses a round display which handles the menu system as well as showing album art, sample rate, and other useful info. It's quite small, but with the X-Sabre 3 being such a low-profile device, there really isn't room for anything larger. X-Sabre 3 sells for $2,999 and is available in silver or black. Did I mention the enclosure being milled out a single block of aluminum? It looks, weighs, and feels exceedingly "premium".

The device can trace its lineage back to the original X-Sabre, reviewed by yours truly way back in 2013. That device sported the original flagship ES9018S Sabre chip - hence the X-Sabre name - when it was still fresh and somewhat rare. More importantly, it also did DSD playback when that was not at all common. Nowadays Sabre chips and DSD are both standard checklist items but at the time it was fairly exciting. And while those features could arguably have been considered gimmicks, the sound of the device was not - it was almost universally enjoyed, and the build quality was shockingly good for the $1100 price tag.

Next came the X-Sabre Pro, followed by an updated Pro MQA version which looked identical. Those brought extensive upgrades including the latest ES9038Pro chip, a new and even more absurdly-well-built enclosure, and price increases in keeping with those improvements (plus inflation). The X-Sabre 3 at first glance has the same appearance but look closer and you'll see the enclosure is actually tweaked for a new look and somewhat lower profile. A new tempered glass top panel certainly looks the part though watch out for fingerprint smudges. Based on pictures (I refuse to ever open an X-Sabre model for internal pics again... see my link above, it was difficult enough on the original version and probably hasn't gotten any easier), the guts appear to be completely redesigned with improved layout and robust isolation between digital and analog sections. But the biggest functional change is the addition of integrated streaming, which I feel is very much worthwhile when implemented well - as Matrix clearly did here.




Listening
My initial listening was done using the stock settings, or at least the settings that were left in place by the previous reviewer when they sent the device my way. I started by listening via Ethernet using Roon, and pairing the DAC with a Niimbus US4+ amplifier driving the Audeze LCD-24 Limited Edition. Everything was fed balanced power from an Equi=Core 1800 power conditioner, and all cabling was from Audio Art.

X-Sabre 3 came across as a clean, neutral, articulate, and generally transparent DAC, doing a great many things right without showing any obvious weaknesses. Bass was tight, treble was detailed and precise, and soundstage was well defined, with tightly focused imaging and superb layering. The sound was fairly unforgiving with poor recordings - I might go so far as to call it brutally honest, for better or for worse. But it also excelled with well recorded material.

Performance was virtually identical when using XLR or RCA outputs. When I ventured away from the integrated streaming, I was pleased to note that all inputs sounded similarly excellent. Even in this day and age, many DACs I encounter have poor USB implementations, but I'm happy to report the X-Sabre 3 is not one of them. I got pretty much the same level of enjoyment from Toslink, AES, USB, WiFi, Ethernet, etc, which made system integration very simple. I was truly thrilled to confirm the quality of the integrated streaming aspect.

I2S was perhaps the lone exception, being ever-so-slightly more clear and dynamic than the rest when fed directly from my Euphony Summus music streamer. This improvement was significant enough that I would choose I2S whenever possible, yet not large enough to lose my recommendation for users who don't have I2S transports available. The good news is that Matrix gives us four different software-selectable configurations for I2S compatibility, which should make it easier to find a matching transport despite that format's frustrating lack of standards. The default configuration seems to be the same as that used by Euphony, PS Audio, Wyred4Sound, Cayin, and various others, with the remaining three options hopefully covering most outliers beyond those brands.

One more time for the glass-half-empty crowd - "unobjectionable" is a totally appropriate word to describe this sound signature, or perhaps "satisfactory" if we use the strict definition without any baggage. That doesn't seem like the highest praise I've ever heaped on a DAC, but I mean it in the best possible way (I promise). There are many, many devices out there which fall short of earning this status. If we stopped there, I would say the X-Sabre 3 is a fine performer which plenty of folks would be happy to own. Seriously - it's a really enjoyable DAC even in "default" form. I would call it sonically competitive in its price range and very likely the absolute best when it comes to build quality.




Optimization
Then it was time to tweak and see how much further I could ramp up the performance. I cycled through the seven selectable filters and settled on either "Slow Linear" or "Hybrid" as my favorite options. As is usually the case with digital filters, these differences were very subtle and difficult to discern in the short term, but made a somewhat appreciable impact when living with the device for a while.

Next I disabled the jitter reduction option, which gave slightly more tonal richness and improved solidity on the low end. This is similar to how my reference Wyred4Sound Anniversary DAC responds to disabling that feature, which is integrated into the ES9038Pro chip itself. As with the filter options, it isn't drastic by any means, yet the cumulative effect can be worthwhile depending on your equipment situation.

I then tried turning "Dither" off, but was unable to notice any difference one way or the other. After much listening, I developed an extremely slight preference for dither being set to on. Honestly this one was by far the smallest impact on sound of all the settings, and I am still not sure if I really heard any difference or just imagined it.

Now for the real fun - switching from "Async" mode to "Sync". This is a very unique option that is vanishingly rare in other devices. While Async mode uses the reclocking process of the Sabre Pro chip which is tied to the nearby pair of Crystek femto clocks, Sync mode disables that altogether. This makes the device far more dependent upon transport quality as the clocking gets synchronized from that end... which translates to potentially better/worse sound depending on the combo.

Using the Matrix X-SPDIF II ($439) USB to SPDIF converter in the chain gave a slightly richer, more fleshed out presentation which I found superior to the already-excellent standard mode. What really blew me away was that it didn't seem to lose any microdetail capability, or soundstage accuracy, or anything else - it simply filled in a bit of perceived tonal weight, with zero negative consequences, turning an already enjoyable DAC into something even better. I'm not exactly sure why this should be - both devices are made by the same company, and both use comparable-quality femto clocks, though not identical (Crystek for the X-Sabre 3, Accusilicon for the X-SPDIF II). I can't exactly explain it but neither can I argue with the sound I heard. Once again I liked I2S best, though all inputs were excellent and to my ears superior to using ASYNC mode.

Switching to different transports, I found SYNC mode to be much more variable than ASYNC in terms of performance. With some transports, such as digital out from an iBasso DX170, the result was just uninspiring. Darker, cloudy, less focused and transparent. It wasn't terrible by any means, but I'd rather just use ASYNC mode and call it a day. Which is weird because the DX170 usually does a respectable job as a transport. Less surprising was the fact that things sounded bland/dull via USB out from a Surface Laptop - again, ASYNC would be a much better choice there. But with the X-SPDIF II, or the ModWright Oppo 205 CD spinner, or direct from my Euphony Summus music server, SYNC mode sounded consistently richer, more robust and alive, without losing any realism. My takeaway is that using a high quality transport with SYNC mode is generally the way to go, with the caveat that some otherwise nice options may not pan out very well.

But wait a second - isn't the integrated streaming portion the key feature of this new X-Sabre model? Indeed it is, and used in that way I still found SYNC mode to be more engaging and full-bodied than using ASYNC. I don't quite know what happens in terms of clocking when using this method, but whatever the situation may be, I can't argue with the result. I hear beautiful textural complexity here just as I do with the other inputs, superior to anything ASYNC mode can muster.

Note that I run Roon from my Euphony Summus powered by a Keces S8 linear PSU, and I like to upsample to at least quad-rate DSD or 384kHz PCM. Perhaps that contributes to the streaming sound quality being so high. In retrospect I should have tried streaming Roon from a general purpose PC and/or without upsampling to see how that performed using SYNC, but the review loaner has already been returned. At the very least I can say that it is possible for streaming to deliver the same high-quality result as using a traditional transport with SYNC mode, even if I can't guarantee the same results with all equipment.




Pairings
As for synergy, I found the X-Sabre to pair extremely well with Violectric and Niimbus amplification. The Niimbus US4+ driven by X-Sabre 3 in SYNC mode over Ethernet gave a beautiful result - the word "pure" comes to mind for how clear and organic it sounded. I liked this combo best with the Meze Elite or the 64 Audio A18T. I later swapped out the Niimbus for a Violectric V550 which gave an even more weighty, thick presentation at the expense of a little speed and microdetail. I preferred this chain with the Kennerton Audio Thekk or the previously mentioned Audeze LCD-24 Limited, as both benefited positively from the very slight euphonic coloration imparted by the V550. Keen eyed readers might notice that I actually have the Violectric V590, which is a V550 plus an integrated DAC section in the same enclosure. When using an external source like the X-Sabre 3, the internal Violectric DAC becomes irrelevant, and the result is thus identical to a V550.







I also used the Cayin HA-6A tube amplifier which paired quite well with the Matrix. The neutral foundation of the DAC meant I was free to tweak the amplifier to whichever settings best fit the headphone/music I wanted to use. KT88 tubes in ultralinear mode? Single-ended triode with EL34? Higher output impedance to warm up my 300-600 ohm headphones? The Matrix really got out of the way and let the versatile HA-6A do its thing.




Comparisons
This was actually a tough one, since I don't currently own another DAC in the same price bracket as the X-Sabre 3. My reference Wyred4Sound Anniversary DAC is significantly more expensive. Both devices use the ES9038Pro but the Wyred has some tricks up its sleeve (custom made discrete voltage regulators, hand-matched Vishay Z-foil resistors, etc) which make it ultimately the better sounding machine. That said, it does give a smoother, more "analog" type presentation which is not always desirable in all circumstances. The Matrix is a bit more insightful at times and when you factor in the integrated streaming (which again sounds phenomenal), the value proposition is huge.

A much more fair comparison would be the Schiit Yggdrasil (latest OG version) I just had here as part of an upcoming DAC roundup for Darko Audio. That model sells for just a few hundred dollars less than the X-Sabre 3, which could easily be offset (and then some) by the cost of a quality transport. Unfortunately I had just sent the Schiit back home when the Matrix arrived here, so I was unable to go head to head. But from (very recent) memory I'd say the two devices were very close in overall performance. In Sync mode, the Matrix was faster and just a bit dynamically softer on a macro scale, though transients were more defined and snappy. It seemed to dig deeper as far as micro detail retrieval as well. Call it more of a reference-style sound if that makes sense, versus Yggy being a little more engaging. The Schiit device had a more open, wide, layered presentation, with Matrix just slightly behind but equal or perhaps even better in terms of specificity. Schiit was a little richer and had better tone density, though again, this was very close - far closer than one would expect when hearing "ESS Sabre versus Multi-Bit design". Seriously, these two sounded way more alike than different, and it came down to subtle cues and system matching that ultimately made me prefer one or the other - which I did in roughly equal measure. To put it another way: I could be very happy with either of them as my only DAC.

Beyond that, I would put the Matrix X-Sabre 3 above any of the recent DACs I've heard from respected firms such as Hegel, Burson, Audio GD, Chord, and Bryston, ranging from roughly $2k to $6k in price. I'm not going into specifics but that list is intended to give a general cross-section of where I rank the X-Sabre 3. I've also recently heard (well, within the past year or two), the Auralic Vega G1 as well as the Mytek Manhattan II, both of which are comparable streaming DACs selling for higher prices than the Matrix. In both cases I very much prefer the X-Sabre 3 - it's not even a close contest. Those are highly-regarded devices with excellent reviews, yet to my ears the X-Sabre 3 handily outclasses them both - and for significantly less money.



Conclusion
The X-Sabre 3 is a big accomplishment for Matrix Audio. While the brand started out making affordable yet surprisingly competent gear, they have steadily improved with each new generation to the point where they now compete with true "high-end" audio firms. The X-Sabre 3 looks, feels, and sounds right at home in a system priced well into the 5-digit territory, using some of the best headphones and amplifiers currently available.

Put another way: if this exact device had a name like "Weiss" or "Playback Designs" or "Esoteric" emblazoned on the front, it could easily sell for double or triple the price, and nobody would bat an eyelash. Owners would be very pleased with their excellent sounding/looking/feeling purchase, and at least some of them would fancy themselves superior to their friends who use Chinese gear. I don't mean this as a slight against people who own those brands (I love all three!) but rather am making a broader point about ego, preconceptions, perceived value, and ultimately the quality of the X-Sabre 3 experience. I would not hesitate to recommend the X-Sabre 3 to anyone looking for a clean sounding, reference-style DAC with integrated streaming.

That said, I can totally understand why some people might be a little disappointed with the device. Not its sound, definitely not its appearance, but rather in terms of features and thus pricing compared to its predecessors. The original X-Sabre model sold for $1100 in the USA. The X-Sabre Pro was around $1700, and the Pro MQA went up to $2000. At $3000, X-Sabre 3 is a pretty drastic increase, even accounting for 10 years worth of inflation.

I've heard the Pro model in my system and I do feel the 3 is audibly superior, but honestly the key improvement involves the streaming capability. So the person who already has their transport situation settled may see this as a large increase in price which mainly provides a feature they don't really need. I can sympathize with that perspective. Selling their existing transport will partially offset the cost but some people might not want to do that.

There's no easy answer to this situation. I've always thought Matrix should offer a dedicated stand-alone streamer, and of course should continue making dedicated DACs. But then again I love having both features combined into this one machine. It's a bit messy as Matrix also has the Element series of streaming DACs, and this X-Sabre 3 somewhat overlaps into that territory. Then again the Element models have integrated headphone amplifiers and the X-Sabre 3 doesn't, so there is a difference.

In the end it comes down to Matrix (and every audio company for that matter) having a somewhat limited capacity for how many products they have on their roster, and the end users deciding whether or not the gear on offer lines up with their needs. I can only speak for myself when I say that apart from my review gig, I would happily use an integrated streamer/DAC like this in my system, and in fact would happily own this very device. Your mileage may vary.