Digital Processor Reviews

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.

It takes audacity for a company that already builds one of the finest DACs on the planet, which is already expensive, to set out to build one that's so much better that it warrants an extra digit in the model number and a much higher price tag. But then CH Precision has never lacked audacity.

It wasn't long ago that bottom-shelf DACs had this dry, gray, punchy, grainy sound, emerging from a weird mechanical clarity. Their sound reminded me of cheap whisky. The ones that didn't sound like $1 shots replaced the dry grain with some blurry gel. No vitality. No subtle contrasts. No nuance. No air. No atmospherics, no reverberance, and nothing I would call transparency.

Digital's rapidly evolving technology made the next wave of DACs sound strikingly clear and quiet, with some touchy-feely hints of wetness to suggest a more natural transparency. Unfortunately, most of these newfangled wet DACs sounded like distilled water tastes.

For me, digital transparency didn't become truly wet, colorful, or naturalistic until I discovered NOS R-2R converters, which made midlevel four-figure DACs, like my Denafrips and HoloAudio, sound like bits bathed in luminosity. Very relaxed. Grainless. Ektachrome.