Accuphase DAC-60
High-priced digital input card using an older-generation DAC platform; functionally competent but outclassed on value by modern standalone DACs
Overview
The Accuphase DAC-60 is a digital input card for compatible Accuphase pre/integrated amplifiers. It implements Accuphase’s “2MDS+ (Multiple Delta Sigma)” principle using parallel ES9016K2M DAC chips, and offers USB, optical, and coaxial inputs with support for PCM up to 384 kHz/32-bit and DSD up to 11.2896 MHz (DSD256). Coaxial supports up to 192 kHz/24-bit and optical up to 96 kHz/24-bit. These capabilities are confirmed in Accuphase’s official materials. [1][2][3]
Scientific Validity
\[\Large \text{0.7}\]Interface support and format ceilings are modern (USB: PCM 384 kHz/32-bit, DSD 11.2 MHz; COAX: 192 kHz/24-bit; OPTICAL: 96 kHz/24-bit). The converter section applies Accuphase’s 2MDS+ with parallel DACs and fully balanced post-filtering, design choices aimed at lowering noise and distortion. While comprehensive third-party device-level measurements (THD+N/SINAD, dynamic range, crosstalk) for DAC-60 are not yet published, the implementation and feature set make borderline-transparent performance plausible, pending independent verification. Update this section once credible lab data appears. [1][2]
Technology Level
\[\Large \text{0.3}\]The design employs an older-generation ESS DAC (ES9016K2M) in a parallel 2MDS+ topology. It is competent but not state-of-the-art relative to current converter architectures. The proprietary card form factor also constrains upgradability versus standalone DACs. [1][3]
Cost-Performance
\[\Large \text{0.1}\]Current market price (review target): 1,475 USD (US dealer list). [4][5]
Cheapest equal-or-better comparator: Topping E30 II — standalone DAC with USB/optical/coaxial, PCM up to 768 kHz/32-bit and DSD512, plus transparent-class independent measurements. 149 USD (current market price). [6][7]
Why equivalent-or-better: E30 II offers the same user-facing digital inputs (USB/optical/coax) and broader format ceilings; third-party measurements demonstrate transparent fidelity in key metrics. [7]
CP calculation (required display):
149 USD ÷ 1,475 USD = 0.101 → 0.1 (rounded to one decimal).
Reliability & Support
\[\Large \text{0.8}\]Accuphase has an established reputation for build quality and long-term service via authorized channels. As a plug-in card, the DAC-60 is limited to specific Accuphase hosts, adding system-compatibility constraints relative to universal standalone DACs.
Rationality of Design Philosophy
\[\Large \text{0.4}\]Integrating a DAC as a proprietary card simplifies cabling inside an Accuphase stack, but it ties the user to one ecosystem while employing an older converter platform at a premium price. When functionally equivalent, transparently measuring DACs are widely available at a fraction of the cost, the technical rationale is limited. [6][7]
Advice
For existing Accuphase owners who value internal integration and aesthetics, the DAC-60 can be convenient. Performance-oriented buyers should consider modern standalone DACs: Topping E30 II for maximal value/equivalence, or step up to models with balanced outputs if your system requires them. [6][7]
References
- Accuphase Laboratory — DAC-60 (official model page), https://www.accuphase.com/model/dac-60.html, accessed Aug 2025.
- Accuphase Laboratory — DAC-60 Catalog (EN, PDF), https://www.accuphase.com/cat/dac-60_en.pdf, accessed Aug 2025.
- Accuphase Laboratory — DAC-60 Technical Information (PDF), https://www.accuphase.com/technical_information/dac-60_technical_information.pdf, accessed Aug 2025.
- Audio Classics — Accuphase 2024 U.S. List Pricing (PDF), DAC-60 listed at 1,475 USD, https://www.audioclassics.com/pricelist/Accuphase-US-List-Pricing-V1-2-4-20240201.pdf, accessed Aug 2025.
- Just Audio HiFi — Accuphase DAC-60 (dealer page), https://justaudiohifi.com/collections/accuphase-1/products/accuphase-dac-60, accessed Aug 2025.
- ShenzhenAudio — Topping E30 II product page (current market price), https://shenzhenaudio.com/products/topping-e30-ii-dual-ak4493s-decoder-dac-with-remote-control-hi-res-decoder, accessed Aug 2025.
- Audio Science Review — Topping E30 II DAC Review & Measurements, https://www.audiosciencereview.com/forum/index.php?threads/topping-e30-ii-dac-review.36028/, accessed Aug 2025.
(2025.8.21)