DAC Chips

The DAC chip is only a part of the greater whole. In other words, you should look at other factors when doing a comparison because every part of the DAC could in some way, determine the sonic signature of that component. Many people want to say that they prefer one DAC chip over another but what matters is how that chip is implemented. Ten companies could build a DAC with the exact same DAC chip, yet they would all sound different.

My Ayre uses an ESS DAC chip also.