[tusharthegamer]

Guys which is the best DAC chip at this moment? what do you think which is the best

 

[PinkyPowers]

You're going about this wrong. It's more to do with implementation than which chip. Yes, the chip is important, but no guarantee of the quality you'll hear. You can have two devices by different companies using the same audiophile-grade DAC, and there can be quite the disparity in what you hear.

That said, here are some of the very best on the market right now.

Cirrus Logic CS4398
Sabre ES9018
AKM AK4490
Burr Brown

Again, make sure the device itself is up to par, otherwise it doesn't matter what chip it's utilizing.

Then there's the question of warm, dry, or bright sounding. What character will marry best with your setup? Again, this has a lot to do with implementation and the amp stage.

 

[WoodenSpoon]

Implementation is everything. There are some very good DAC chips out there, and each of them have their own little sound signature. However, any Sabre DAC that has been poorly implemented will have a very harsh treble region. On the other hand, Audio-GD's implementation of the Sabre DAC really makes them shine.

 

[The Puddle]

The DAC chip is important, but the PCB design is importanter.