Digital Processor Reviews

When auditioning a new audio component, I invariably start with some ideas about what I should listen for, based on my preconceptions about the pitfalls and propensities of products in its category. For example, with digital, I'm listening for sound that's awake and unprocessed. With every component, I start by hoping I can spot their colorations and assess their level of importance.

"Is the Meitner MA3i integrated DAC ($11,500) sufficiently different from its predecessor to warrant a full review?" That's the question Editor Jim Austin posed as he contemplated the alternative: a shorter follow-up to my 2022 review of the now discontinued MA3 ($10,500).

The more I listen—to gear I'm reviewing as well as other people's hi-fis—the more I believe in intangibles. One of these intangibles is the art of system building.

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.

McIntosh, which is based in my home state of New York, has long been in my audio life. It was the "house sound" where I grew up. My parents' stereo system was powered by a pair of MC75 tubed amplifiers (fed by a Marantz 7B preamp, driving Bozak Concert Grand speakers). In my father's recording studio, McIntosh amplifiers powered the monitors.

Those of us who review audio equipment, and even audiophiles who don't, often talk about our reference systems. The term implies a certain level of consistency. If you are changing components every week, your system probably lacks the stability to be a true reference. In the case of reviewers, this presents an irony . . .

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.