Topping D90 III

The D90 III is the third iteration of the world-famous flagship DAC from Topping. The D90 LE/SE already topped almost everything available in the DAC sector in terms of measurements. On the SINAD charts of the ASR Forum, I think there are currently only 2-3 DACs ahead of the D90SE. The D90SE is based on the ESS9038Pro chip. With the D90 III, Topping raises the bar even higher by installing 2x ESS9039Pro chips and thus raising the measured values to an incredible 135dB dynamic range and THD+N <0.000045%. Even the advertisement, in which the D90 III can be seen and a peak in the background, shows where the journey is going in terms of measurement technology, namely to the absolute peak of what is possible! But can you hear any difference between this and the already incredibly good D90SE? I would like to shed some light on this in the following.
All details on the specifications of the D90 III can be found here:
https://apos.audio/products/topping...balanced-hifi-dac-digital-to-analog-converter
By the way, Apos Audio is also the authorized dealer for Topping products.



What else has changed apart from the use of two of the latest ESS chips? For the first time, the D90 III uses a brand new circuit for I/V conversion to improve the audio quality even further. This new circuit design reduces distortion and noise. Topping himself says that this circuit pushes the limits of physics to get that little bit more out of the two DAC chips. You also have the option of switching on a sound simulation with the so-called Valve Mode or Transistor Mode. I will report in more detail later on how this changes the sound.

Otherwise, the new D90 III looks very similar to the old D90SE. It relies on the tried and tested and only improves the operating concept a little by using a rotary control instead of two buttons. Personally, I find this type of setting option more convenient and faster than using the buttons. The other features already built into the D90SE are of course also on board the D90 III, such as MQA, BT 5.1, RCA+XLR outputs, preamp functionality, DSD support, XLR 4V/5V etc.




The scope of delivery includes a power cable, a USB cable, an antenna, a remote control and a Quick Start Guide. A complete manual can be obtained from the Internet via QR label.

As I also have the D90SE here at the same time, I can compare the two devices very well. First of all, I subjected the D90 III to a 24-hour burn-in. Out of the box, it still sounds a bit sterile and in my opinion needs at least 12 hours of burn-in before it can develop its full performance potential. But that was no different with my D90SE. Both DACs are operated on my stationary headphone chain with a server running Volumio. The D90 III and D90SE are connected to my Niimbus US4 via XLR and the XLR output is set to 5V. In my opinion, the Niimbus sounds even more powerful than via 4V XLR. However, 5V can also cause overdrive with some amps. You then have to use a very powerful headphone amplifier. This is no problem at all for my Niimbus US4, which benefits from the higher output level in terms of sound quality. The filters on both DACs are set to the default setting of 3, which is the most balanced sound for me. Sound mode is of course initially deactivated on the D90 III. I used my Hifiman Susvara, Focal Utopia 2022 and the brand new Austrian Audio Composer as headphones for the test.



Tonally, both toppings play very similarly, as you might expect, and the relationship between them is unmistakable. The sound is clean, precise, fast and with a crisp bass foundation. When I initially only tested my HD820, the differences between the two DACs were only minimal. Only when I picked up the Composer was one thing quickly recognizable. The pitch-black background of the D90SE is topped even further and the separation of the individual instruments is even sharper. As a result, quieter sound events are easier to perceive. Localization is also slightly more accurate with the D90 III.

As I listen to a lot of rock and metal, the bass range is of course one of the main things I look for in a DAC. Of course, I wouldn't want to miss the hard punch I get from the D90SE with the D90 III. And fortunately, nothing has changed in terms of quantity. The attacks in the bass are just as powerful and are even a tad more controlled, which with the Composer offers a level of audibility that I have not yet experienced with these headphones.

The D90SE has always been criticized somewhat when it comes to the presentation of the soundstage, which is not quite as expansive as is the case with some R2R DACs, for example. Of course, R2R is a completely different technology to Sigmal Delta DACs (such as the D90 III). This cannot be compared 1:1. However, I can confirm that the D90 III has gained in this discipline. The Hifiman Susvara actually gains a little more room size, not only in width but also in depth. The instruments themselves have been given a little more space in relation to each other and the action expands a little further in all directions.

As with the D90SE, the mid-range of the D90 III is simply perfectly neutral, just as it should be. There is no nasal coloration or anything similar. With the new sound simulation you can change this sound range in particular. However, I have to admit that I like the default setting (Off) best. With the Valve mode you can conjure up some tube flair with the D90 III and the mids gain some presence and warmer timbres. Everything seems a little smoother. It's not a huge difference, but still within the audible range. However, the D90 III no longer has the super clean and fast sound. The transistor mode is a middle ground between "off" and "valve". The sound becomes a little smoother but also slower. The default mode is the most suitable for me as an all metal listener. For jazz and classical music, however, I can also imagine the valve mode. Many people also prefer the R2R DACs for this type of music. As the distortions are also higher with R2R DACs, this is exactly where the D90 III comes in and simulates more distortions to the actual sound image. However, these distortions are not always perceived as bad, but quite pleasant. In any case, the D90 III has all the options on board to select the right sound mode for your personal taste.

In the treble range, both DACs really reveal everything without being too sharp. Really high-resolution headphones such as the Composer benefit from the D90 III and have even better audibility with it. Unbelievable! I am already looking forward to the measurements in the ASR Forum and assume that the D90 III will climb to the top of the SINAD charts!

For the same price of €899, the D90 III offers slightly better sound quality than the D90SE. However, you really have to use very high-resolution headphones to be able to hear these differences at all. Even the D90SE is at the limit of what is possible with today's DACs in terms of measurement technology. With the D90 III, Topping teases out every last ounce and brings out an absolute reference DAC for a very fair price when you look at today's DAC market. The D90 III gets my absolute recommendation for upgrading a stationary headphone chain!