Budget Component Reviews

Every first love leaves a strong impression. Hopefully it's a good one. Those of us who are phonography-positive fondly remember our first good record playing system, the first turntable-cartridge combo that let the music turn us on. Maybe it was simple, maybe it was fussy, maybe it was unreliable—no matter, it had that special ability to bring the excitement, beauty, and humanity out of the vinyl grooves, through our audio systems, and into our souls.

Today I'll be describing an "acorn" DAC, the least-expensive yet. LAiV Audio's new µDAC is small, costs just $994 ($1049 as of January 1 2026), and is dancing at the same party as the high-intensity, high-priced DACs. It offers listeners a unique perspective on what quality digital can sound like.

The usual Specifications sidebar in this review is a nuts-and-bolts listing of the electrical and physical properties of the Technics SC-CX700 loudspeaker ($2999.99/pair), who made it and where, and a widely varying amount of information about its electrical and acoustical performance. The information comes from the included literature, available downloads, and whatever I could find on the manufacturer's website.

Note the complete absence of the usual technical information about the design or construction of the coaxial driver or about the crossover frequency and slope. Missing, too, are performance specifications for frequency response, sound-pressure level, and distortion. That disappoints me because I like numbers, but all the really interesting stuff about these speakers—though expressed without as many numbers as I'd wish—can be found on the Technics website. These include: what Technics calls "Acoustic Solitude Construction," which isolates the electronics from the loudspeakers structurally and spatially; "Model Based Diaphragm Control," which adjusts diaphragm movement in real time; and "Space Tune," which includes four acoustical presets and two levels of measurement-based room correction.