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Originally Posted by cconnaker /img/forum/go_quote.gif
Honestly I can't see getting this over a Benchmark DAC1 USB that supports 24/96 natively via USB.
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I have both the M902 and the Benchmark DAC1 USB. In my opinion, the two are very different. FWIW, I should also mention that I have also a Bel Canto DAC-3 modified by Underwood Hi-Fi (Level 2), a Pico, and have a Ultra Fi iRoc on order. Previously I owned a Lavry DA-10 and a heavily modified Zhaolu D2.0C.
The Benchmark DAC1 USB is a DAC that happens to come with a headphone amp. It cannot take analogue inputs, and does not has the option to buy a remote. The DAC part is ruthlessly revealing though.
The M902 has more features that the DAC1 USB doesn't has. It offers channel balancing, cross-feed, seperate volume control for headphone and line out, takes analogue in (balanced), and for extra dollar, comes with a handy remote.
Sonically, the headphone amp of the M902 is more refined than the DAC1 USB. Overall, M902 headphone amp sounds smoother, more "natural", and no less revealing than the DAC1 USB. Very enjoyable with most of my cans. The headphone amp of the DAC1 USB is a tad bright, quite analytical, offers a lot of power on tap and matches quite well with the HD650, but not particular impressive with my other cans.
As far as USB decoding is concern, honestly I cannot spot noticeable difference when playing from my iMac lossless files. Both are in the same league here, in my opinion.
Cosmetically, I like the packaging of the M902 more, although the DAC1 USB is also cool looking. Both hold its value very well in the resale market.
If the objective is to get a DAC/headphone amp combo, the M902 should be high on the list. I also notice many members are using the DAC1 USB more as a DAC only, and pair it with another headphone amp.
Hope this helps.
F. Lo
