A+:
Benchmark DAC3 HGC: $2399 (includes remote) $$$ ★
Benchmark DAC3 B: $1899 $$$ ★
Benchmark’s DAC3 HGC—the last three letters designate this as the audiophile version, with a headphone amp and two analog inputs—supports files up to 24/192 and DSD64, the latter as DoP (via USB). Bearing in mind the manufacturer’s suggestion that there should be no audible difference between their DAC1 and DAC3, Jim Austin wrote, “In fact, I found the sounds of the two DACs quite different. The DAC1 was brighter; … the DAC3 was all about depths, in several respects … I…