Gustard X26III Dual ES9039SPRO DAC, Network Streamer

Jan 23, 2025 at 11:48 AM Post #406 of 655
Reviews seem to suggest this is a very dynamic and punchy sounding DAC. I own a Yggdrasil OG which I feel has similar qualities. Can anyone who has heard the X26 pro or X26 III and the Yggdrasil comment on how this level of Gustard compares to Schiit's old, but capable flagship?
From the reviews I've watched the X26 III is a decent leap over the X26 Pro. For me I prefer AKM in general. ESS is typically too harsh and bright for my tastes where fatigue can happen quickly. I do appreciate the Dynamics and Punch and Slam of ESS... but I feel AKM at least in my audio chain is the more pleasing DAC chip to my ears
 
Jan 23, 2025 at 11:53 AM Post #407 of 655
ESS is typically too harsh and bright for my tastes where fatigue can happen quickly.
That's an old trope that disappeared with long ago versions of ESS chipsets.
The X26 III is neither harsh nor bright. It is, however, considerably more detailed and insightful than AKM based DACs.
 
Jan 23, 2025 at 12:07 PM Post #408 of 655
That's an old trope that disappeared with long ago versions of ESS chipsets.
The X26 III is neither harsh nor bright. It is, however, considerably more detailed and insightful than AKM based DACs.
I've got 2 Geshelli stacks with the AK4499 DAC chips in the JNOG 3 DAC. One with Sparkos 2590 Op Amps and the other J3 DAC has Burson Burson V7 Vivid Pro Op Amps. The J3 DAC & Erish 3(Schiit Lokius in between) Amp stacks Slam Hard... great Bass. And they never get Fatiguing whatsoever. Great value for what these Geshelli stacks deliver. It's all subjective at the end of the day. Some prefer ESS... some prefer AKM... some prefer R2R. 🤷🏻
 
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Jan 23, 2025 at 10:36 PM Post #409 of 655




This is my review of the new Gustard X26III DAC which I purchased recently from HiFiGO and have been breaking it in for more than 600 hrs.

Let me make this very clear from the start...this is the DAC that you upgrade to if you're wanting to see an actual meaningful change/difference to your music for the absolute better...if you're coming from an entry level or mid range DAC.

This is the DAC that laughs hysterically in the faces of people who think "all DAC's sound the same" and that they "don't make much of a difference".

This is the DAC that could potentially make some people question all what they thought they knew about DAC's and high fidelity audio.

Like many, I started fairly modestly in my "headphone journey" almost 5 years ago. Philips Fidelio X2HR with a FiiO K5 Pro amp/DAC to be exact lol.

Fast forward to my current gear...I have a "high end" stack from Gustard. My chain is PC > Gustard U18 DDC > Gustard X26III DAC > Gustard H26 Amp > JM Audio XTC2 Open (64 ohm Beryllium) headphones. Before the X26III, I was using a Gustard X18 for a couple years which served me really damn well.

So...why do I think that the X26III doesn't sound awful at all? Well, it's a very airy and potent sounding DAC. Sporting 2 of ESS' flagship 9039 PRO chips, it is a very energetic yet smooth sounding digital to analogue converter. None of that Sabre glare or harshness is present from yesteryear.

The soundstage is pretty big and expansive. The imaging and separation is super sharp, making it child's play to pick out instruments in the mix. It's an extremely 3D sounding device with great width and depth. Height is pretty good but not Earth shatteringly world class. Because of the exceptional 3D sounding nature of this DAC, many a time did this thing have me looking over my shoulder and sometimes forcing me to completely stop the music playing due to paranoia of what I think I'm hearing in the real world and what's going on through my headphones lol.

The highs are very extended but again...very smooth. It is revealing so if you're playing horribly compressed and sibilant tunes...you can't polish a turd lol. Cymbals and high hats are especially pretty sounding with no grating glare. Throw in a nice healthy dose of up top shimmer for that sexy sparkle and you have some sweet icing on your cake.

Midrange is very nuanced and pleasing. As someone who mostly listens to indie, alternative rock, classic rock, reggaeton and 80's trash including Italo disco...I can say that this is a fairly neutral sounding DAC that is gorgeously extended at both ends. Vocals are pristine, elegant and slightly forward without any sign of pesky 1khz-3khz honk that would annoy some people. Zero shoutyness...unless it's a poor recording. For a delta sigma DAC...the mid range, actually the sound as a whole feels slightly weighty. You literally feel every single note whether it's coming from the instruments or vocals. It has quite an interesting sound signature with it sounding very neutral but a bit hefty/weighty...all while being extremely vibrant with superb extension at both ends of the spectrum. It's sometimes shocking how much information this Gustard can resolve sometimes lol...all without any sterileness, harshness, sibilance etc. Timbre appears accurate and very satisfying. So much textures are heard and felt with absolute authority. The beautiful solid airy, but ever so slight weighty sound of the X26III leads me to my favourite part of this thing...

...the bass. THE BASS! Ohhhhhh man. FU**. I never knew certain DAC's could be capable of having such a tight, strong and articulated bass/subbass. How....HOW?!!!! Please forgive my embarrassing gushing but I've not been exposed to these kind of influences from a goddamn DAC. Now I totally get why Sandu from Soundnews raves about certain DAC's moving his soul...the ones that have the best dynamics, soundstage, bass punch without any frequencies getting rolled off. What I love so much about the bass is how one track can sound vibrant and smooth with a lovely pleasant bass line underpinning the music in a very cohesive balanced manner. The next track after that will absolutely obliterate you with it's bass punch while having a very sinister extremely deep sounding subbass throbbing at around 30hz-40hz lurking in the background. It is insane lol.

This is the real friggin deal guys.

I'll just say it....adding a DAC like this to your chain is akin to upgrading certain headphones or speakers in some situations. Sorry, but it's that big of a difference. If you're already coming from a "high end" DAC looking for the next best thing...chances are it'll more likely be a sidegrade.

Don't get me wrong here, of course...generally you'll always see the biggest changes in your hifi setup from headphones/speakers, however, an amp or....believe it or not, a DAC can add a profound change in your system.

Now, having the X26III in my possession has made me appreciate my Gustard X18 DAC even more. Truth be told, the upgrade in detail and soundstage of the X26III compared to the X18 is not massive at all. Price difference is essentially double but you get far from twice the performance. It's really only the bass/subbass of the X26III that is clearly a big upgrade.

I also feel more appreciative of my XTC2 Open headphone from JM audio since getting this new DAC. It has scaled up admirably becoming even more spacious, 3D sounding, tight as hell with gut wrenching bass punch. The X6III has also made me refrain from using EQ entirely now. Was only using a tiny bit of it in EqualizerAPO in the subbass area but this new Gustard DAC has so much grunt down low....EQ is no longer bloody needed.

Have I mentioned the speed and tightness of the X26III? Man...this thing is fast as hell with quick but very natural sounding decay. Sometimes you sit there listening to your tunes while also chuckling to yourself because of how a lot of your songs sound slightly sped up in tempo due to the crazy speed, pace and rhythm.

No shade to anyone here but many times on these groups/forums I see certain people rocking a "summit fi" flagship headphone such as a Focal Utopia, driven by some generic mid range SMSL amp/DAC and I often say to myself..."instead of browsing these forums and maybe always being on the lookout for a new headphone...why not upgrade your source gear to something legit hi end...to match your hi end/summit fi headphones?!" I don't believe my XTC2 Open's are "summit fi", however, I know that they are most definitely "hi-fi" or "hi end" if you will so......I took my own bloody advice and got an X26III DAC and H26 amp lol.

This Gustard DAC certainly ain't cheap, however, the performance probably punches waaaaaaaaaaaaaay above it's weight.

Saying all of what I said above...take what I say with a grain of salt cause I've still not heard that many DAC's in my time to compare. I have an old first generation iFi Neo DAC/Amp which was ok at the time but I haven't tried using it since forever lol so it would be unfair to compare, never mind it being in a different price category.

For now...I am done in this "headphone journey". I know for sure there's better out there but due to current financial status...I can't justify spending any more when diminishing returns greets me to say hi.
Thank you for this review. It's not easy to find information like this on new high-end gear. I recently bought an X26III myself and have been spending time getting familiar with it. Currently the chain is PC > X26III > Yamaha R-N1000A > Elac DB63 / HD 6XX / TYGR 300 R

I was curious to get your thoughts on the burn in. The DAC I've been using up to this point is the one in the Yamaha (Sabre ES9080Q) which ive had for a few months now. When I A/B them using Pure Direct mode on the Yamaha I can hear a slight difference in more forward vocals and reduced noise floor. I really struggle to hear a difference in any other area though. The best I can describe it is that things sound slightly 'cleaner'. The dynamics are the same but they are leaner, more trimmed. I'm hoping with a few more weeks of regular use things improve even more.

I read another comment in this thread around the issue of comparing older DACs to new ones, as older ones would have already benefitted from longer burn / break in time.
The every DAC I had or have need 3 weeks 24x7 playing break-in period. Less than 100 hours it is nothing.
If you judge a new DAC after ~50 hours if will always loos to older DAC which passed a long break-in period.
My thoughts are since both the X26III and R-N1000A are running ESS DACs, their sound profiles are already somewhat similar. And since I've had the R-N1000A for a while it's already broken-in to sound its best while the X26III is still in the process of breaking in, making the difference between the 2 DACs harder to tell apart. Over time after running the X26III I should hopefully be able to tell more of a difference. Equally there might be virtually no improvement, which would be pretty disappointing for me IMO.

Curious to hear other peoples experiences.
 
Jan 24, 2025 at 3:55 AM Post #410 of 655
PC > X26III > Yamaha R-N1000A > Elac DB63 / HD 6XX / TYGR 300 R

This will hold you back from getting even better performance. A PC puts out a lot of noise onto ethernet and is definitely not the best quality source to use. Have you considered a dedicated streamer, using a PC/laptop/tablet/phone only for control?
 
Jan 24, 2025 at 5:09 AM Post #411 of 655
Ermmmm...is it just me or does my X26III still improve in sound quality...like it's still breaking in?!

I've had this thing for more than 6 weeks now and prolly have well over 1000hrs on it.

The first real improvements I heard on this DAC after around 300 hrs were a better definition of the soundstage...tighter bass/subbass and more fleshed out treble.

Right now, I'm seemingly hearing an even more fleshed out and extended treble which I was really happy with.

Do "high end" components normally take an awfully long time to fully break-in, such as the caps...for example?!

Thank you for this review. It's not easy to find information like this on new high-end gear. I recently bought an X26III myself and have been spending time getting familiar with it. Currently the chain is PC > X26III > Yamaha R-N1000A > Elac DB63 / HD 6XX / TYGR 300 R

I was curious to get your thoughts on the burn in. The DAC I've been using up to this point is the one in the Yamaha (Sabre ES9080Q) which ive had for a few months now. When I A/B them using Pure Direct mode on the Yamaha I can hear a slight difference in more forward vocals and reduced noise floor. I really struggle to hear a difference in any other area though. The best I can describe it is that things sound slightly 'cleaner'. The dynamics are the same but they are leaner, more trimmed. I'm hoping with a few more weeks of regular use things improve even more.

I read another comment in this thread around the issue of comparing older DACs to new ones, as older ones would have already benefitted from longer burn / break in time.

My thoughts are since both the X26III and R-N1000A are running ESS DACs, their sound profiles are already somewhat similar. And since I've had the R-N1000A for a while it's already broken-in to sound its best while the X26III is still in the process of breaking in, making the difference between the 2 DACs harder to tell apart. Over time after running the X26III I should hopefully be able to tell more of a difference. Equally there might be virtually no improvement, which would be pretty disappointing for me IMO.

Curious to hear other peoples experiences.

I would burn in your X26III for as long as possible. As someone mentioned before...I wouldn't do any serious critical listening until at least 300+hrs
 
Jan 24, 2025 at 5:53 AM Post #412 of 655
Ermmmm...is it just me or does my X26III still improve in sound quality...like it's still breaking in?!

It is possible - I remember my old Sony SCD-1 SACD player taking well over 1,000 hours to give of its best.
My X26 III has been continuously improving - helped out by a couple of mods. I am amazed at its performance level.
 
Jan 24, 2025 at 6:18 AM Post #413 of 655
Jan 24, 2025 at 6:32 AM Post #414 of 655
I use an AfterDark Emperor Triple Crown external clock into my U18 DDC, which also feeds the X26 III via I2S. The external clock makes a noticeable difference.
 
Jan 24, 2025 at 6:41 AM Post #415 of 655
This will hold you back from getting even better performance. A PC puts out a lot of noise onto ethernet and is definitely not the best quality source to use. Have you considered a dedicated streamer, using a PC/laptop/tablet/phone only for control?
Acknowledge that for sure. The only reason I use PC at the moment is for convenience because I also use my system to watch youtube etc. Less hassle switching between sources. I'll be sure to try the X26III's streaming features at some stage.

As a hi-fi newbie im struggling to keep track of the mods being discussed. Aside from a new fuse - are there any mods that make a significant difference you can suggest?
I would burn in your X26III for as long as possible. As someone mentioned before...I wouldn't do any serious critical listening until at least 300+hrs
Interesting to hear. Guess there isn't much else for me to do aside from wait. How much would you say you heard improvements by 300hrs? Even if subjective.
 
Jan 24, 2025 at 6:55 AM Post #416 of 655
As a hi-fi newbie im struggling to keep track of the mods being discussed. Aside from a new fuse - are there any mods that make a significant difference you can suggest?
There are more things you can do without opening it up:
- SR Purple fuse, or Gustard fuse if that's too pricy
- Black Ravioli Plus or Stack Audio Auva footers
- Weights on top (I use Schramm door stops)
- Good power cable
- Good quality power (regenerator or plug-in filters on your power line)
- Good signal cable (USB, ethernet, I2S according to your system)
 
Jan 24, 2025 at 7:10 AM Post #417 of 655
I haven't seen many people talk about using an external clock. with the Gustard X26III. My cheap Aune XC1 and $8 RG400 cable make a big difference. The soundstage gets deeper and cleaner which puts more space between the instruments for them the fill out while maintaining excellent separation.
I've had great success with this BNC cable in the 0.5 m length. In the USA I paid $220 shipped for two of them

https://rambleaudio.com/en/products...Ye8-ljxUY1a38rLCcCBp0K044Gftefde7e-NjTSAtzBlB
 
Jan 24, 2025 at 7:18 AM Post #419 of 655
Ermmmm...is it just me or does my X26III still improve in sound quality...like it's still breaking in?!

I've had this thing for more than 6 weeks now and prolly have well over 1000hrs on it.

The first real improvements I heard on this DAC after around 300 hrs were a better definition of the soundstage...tighter bass/subbass and more fleshed out treble.

Right now, I'm seemingly hearing an even more fleshed out and extended treble which I was really happy with.

Do "high end" components normally take an awfully long time to fully break-in, such as the caps...for example?!



I would burn in your X26III for as long as possible. As someone mentioned before...I wouldn't do any serious critical listening until at least 300+hrs
I'm glad you guys mentioned this. I'm at about 250 hours playing time and was about ready to figure I didn't need to run continuously any longer. But after reading these comments I will just keep going till at least 500 hours and probably far more
 
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