Description: Digital/analog converter with 8x-oversampling digital filter and 18-bit hybrid DAC. Frequency range: 0.05Hz–20kHz (no tolerance given). Filter math resolution: 45 bits. S/N ratio: 108dB. Resolution: 18 bits. Linearity: 18 bits. THD at full output: 0.002%. Inputs: one coaxial on RCA jack, one optical on Toslink jack. Digital output: One coaxial on RCA jack. Analog output: unbalanced on RCA jacks. Output level: 2V RMS.
Dimensions: 9.5" (W) by 2" (H) by 6.625" (D). Weight: 5 lb.
Price: $599 (1993); no longer available (2019). Approximate number…

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There's not much to say about the Theorem's features; the front panel has a power "On" LED and nothing else. Selection between the unit's single coaxial input and Toslink optical input is automatic. If a digital signal is present at both inputs, the system defaults to the optical input. The…
I auditioned the four processors reviewed in this issue under identical conditions and at matched levels. Additionally, the reference playback system has remained nearly constant for the past year, providing a stable platform on which to audition and compare digital processors. The converters under review fed an Audio Research LS2 line-stage preamplifier, which in turn drove a Mark Levinson No.23.5 power amplifier via its unbalanced inputs. Loudspeakers were Hales System Two Signatures, occasionally augmented with a Muse Model 18 subwoofer.
A Theta Data…
The Theorem had the lowest output voltage of the processors I review this month, measuring 1.97V when reproducing a full-scale, 1kHz sinewave. Output impedance was a fairly low 152 ohms across the band, which suggests the Theorem will have no trouble driving a passive level control.
The unit's frequency response (fig.1) showed a moderate (0.3dB) rolloff at 20kHz. De-emphasis tracking (also shown in fig.1) was virtually perfect. Interchannel crosstalk, shown in fig.2, was difficult to measure; the true crosstalk didn't emerge from the noise floor until 5kHz…
Since my review of Sumo's $799 Theorem D/A converter in October 1992, the company has incorporated a jitter-reduction circuit in this popular processor. My assessment at the time was very favorable: I called the Theorem the "best-sounding converter under $1000." When I heard that Sumo had improved the Theorem's sonic performance, I was eager to audition it again. In addition to finding out how good the newer version was, it would be possible to hear the effects of lower word-clock jitter—if indeed the revision lowered jitter as claimed.
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This "Follow-Up" provides an opportunity to clarify a perplexing issue raised in the January jitter article. From those measurements, it would appear that processors with single-bit converters have much lower jitter than the more common 8x-oversampling units that use multi-bit DACs. Indeed, 1-bit converters typically have only a few picoseconds of jitter, rather than several hundreds of picoseconds or even several nanoseconds for multi-bit converters. Is the jitter performance of 1-bit machines intrinsically lower, thus "better"?
Yes and no.…
Description: D/A processor. Frequency response: 20Hz–20kHz, ±0.5dB. THD: ±0.004% at 2V output. IMD: ±0.01 at 2V output. S/N ratio: !w100dB. Channel separation: !w80dB. Induced jitter: ±80 picoseconds. Digital filtering: 8x-oversampling. Conversion: hybrid 1-bit/multi-bit DAC. Analog section: Fully discrete, DC-coupled. Inputs: two coaxial (RCA jacks), one optical (Toslink jack), "clock" input (see text), AT&T ST-type optical optional. Outputs: unbalanced on RCA jacks.
Dimensions: 19.5" W by 1.75" H by 9" D. Weight: 10 lb, shipping.
Price: $799 (1992…
I don't know that you will need to lose even 10%. Unless, of course, you have a turntable like a Versa Dynamics 2.0 or a Goldmund Reference.
Now, if only the cost of CDs would come…
If only the sound quality had been a bit (…