Joined in 2023 
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Looking at the PC board and the certification documentation it is unclear how it sells at this price.
Some specific companies and units I have studied Include the three units from Bel Canto, OFFRAMP 5, Yellowtec PUC2, REGEN, SoTm, Audiophilleo, Berkeley Alpha and many many others. If I was asked to expend the ranking to include those 3 new converters, I would award them with the following score: I too have had the opportunity to compare many of the converters you did with an extra one - the Wavelength. Brand Value: Every brand of USB To SPDIF Converter Audiophile has a value all its own. Most brands offer some sort of unique selling proposition that’s supposed to bring something different to the table than their competitors.SMALL HIFI BOOKSHELF SPEAKERS】Small bookshelf speakers with HiFi sound quality. SW208 adopts standard bookshelf speaker system design, i.e. direct/reflective speaker system. Can be placed at will, can easily create a rich stereo sense and strong sound pressure. Well-designed premium finish wood structure and surface, elegant appearance and fashionable. KLIPSCH MICROTRACTRIX HORN TECHNOLOGY makes a major contribution to the ProMedia’s amazing clarity. Their highly efficient design reproduces more sound from every watt of power, controlling the dispersion of that sound and sending it straight to your ears You need to invite a bat over to your house to listen to a DXD recording of Johann Strauss II – Die Fledermaus (The Bat, although it is sometimes called The Revenge of the Bat) to assess your system’s quality. As far as I know, the only high-resolution recording is Lawrence Foster and the NDR Radiophilharmonie at 96k samples/sec so the bat will complain of a missing high end.
Our review of five USB-to-S/PDIF convertors invokes digital religion, Noel Keywood says. Rafael Todes listens in supplication. avedio links 4K@60Hz HDMI 2.0b Audio Extractor Splitter Converter, HDMI to HDMI + Optical Toslink... Amalink 3 Port Optical Switcher Splitter 3 in 1 Out , with 1 Way Spdif Toslink Optical Splitter/... Using a 192k samples/sec .wav file of an 80kHz signal, at 0dBFS, the Topping produces an 80 kHz tone in figure 11.A: SPDIF can take many forms: Digital Coax, AES/XLR, optical, i2s, and BNC seem to be the most popular. All high-quality DACS will have one or more of these ports in addition to the USB input. Q: What is the best power supply for audio converters? With the new S/PDIF Bridge from Halide Design, it is possible to get a high resolution, ultra low jitter digital audio signal straight from your computer, with a single, plug-and-play cable. This is a compact and very easy to use convertor that runs Streamlength USB code from Wavelength Audio to interface with Windows Vista and 7, or Mac OS-X asynchronously. As Wavelength Audio seem to specialise in valve amplifiers, alongside USB products, this is a company with a broad outlook. The Halide runs up to 24/96kHz bit depth/sample rate and is USB powered. It can be used with a USB power supply. In Windows and Mac the device must be selected as usual, to get sound through it, but special drivers do not have to be loaded.
The other great thing about USB is that it will be here for all time. It is so prevalent in computer world that it has no chance of dying. The 'dirty' and 'clean' sides are both isolated by a chip. The lettering on the chip was removed, but I’m pretty sure this is the ADuM* chip, isolating the I2S lines between the XMOS chip and the SPDIF output. So what’s in the box? The DAC IC is the ESS ES9018K2M. Unlike the more familiar ES9018 multichannel part, ESS chips with the K2M suffix are low power two-channel parts designed mainly for mobile use. Their measured performance is not as good as the multichannel chip of the same call number. That being said, somehow Topping has achieved much better performance than is typical with the ES9018K2M. When examining the board, nothing looks very different around the DAC when compared to the lesser performers we have tested using the same chip. The D10 has high-quality opamps and power supply components but I do not see any mystery magic parts. Whatever Topping does to achieve the performance I found in the D10 is magic. All the converters were tested on my dCS Scarlatti and Metrum Octave DACs. In the ‘second round’ of the shootout, I have also tested them with Accuphase DC-801, Metrum HEX, Berkeley Alpha Series II and McIntosh MDA-1000 DACs.I think most of you know my opinion on this. But just in case, I believe USB to be a superior and more "correct" interface for audio. Problem with S/PDIF is that it makes the source the "master," forcing the DAC to chase its timing. This means that if the source S/PDIF signal is not very clean, it can impact target DAC performance. Fortunately over the years S/PDIF interface has been perfected a lot and even in low cost implementation it can be excellent. No, none of these measurements indicate any audible difference. The measurements where different, show really small levels of noise and distortion. I can't make a case for audibility of any of it. The chip is screened by an unusual ferrite 'gate' - this is the first time I see such an arrangement in any hifi product. The 'gate' forms a 'ring' that screens the chip 360' (over and below the PCB):
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