xeizo
500+ Head-Fier

I didn't see this one being metioned. It's not a DAC/amp, it's an audio interface for recording podcasts/music.
The good thing about it is, it also doubles as a quite good DAC/amp for the price. And the price is reasonable at 170$.
Usually these types of boxes have crappy headphone amps, while the line outs usually are good and always balanced - which is great. But this one differs having a quite good headphone amplifier, 190mW @ 55 Ohms is a very high output for this type of device. Also, a output impedance of just 0.05 Ohms is good too. Makes it able to drive a wide range of cans, from modern low impedance headphones to classic high impedance cans. Frequency response is straight to 90kHz and distorsion is ultra low. Can't say anything about it's more esoteric audiophile qualities, but it sounds as advertised, clean and undistorted without noise.
The DAC part is surprisingly good for the class, while not state of the art as it is a cheap device it's respectable with a ESS 9016S as it's main DAC. Usually there's something like a Cirrus CS4270 or a AKM4458 inside one of these, good competent DAC-chips but not remarkable. The noise/distorsion figures are very low on both outputs(and even lower on the inputs, -129dB, as this is a recording device first).
Being bus powered, compact, rugged and having LCD-metering for in/out are all pros. The drivers are solid for me so far on Windows 10 1909. There is MAC drivers, and the next Linux kernel 5.6 will have it integrated in the kernel.
As far as the sound, this thing drives my Sony MDR-1AM2s very well. Better than any of my other amps, which all generates a slightly bloated bass in one way or the other. The M2 makes the Sony bass tight and at a comfortable level to the other registers. That's great, as I like the Sonys for their comfort and lightness. The impression of the sound is "very high resolution" with no harsh edges, enjoyable in all regards.
It may not be the best buy for someone only out for a DAC, but if one happens to need a audio interface, and wants it all in just one box: the M2 is a great buy imho and needs being mentioned. Maybe a notch above other similar products.
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