Overview

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The Topping D90 III Sabre is a flagship desktop DAC using dual ES9039SPRO converters with extensive I/O (USB, optical, coaxial, AES/EBU, I2S) and Bluetooth 5.1 (LDAC/aptX Adaptive/aptX HD/AAC/SBC). Third-party testing places it among the very best for SINAD, and the published specifications indicate extremely low noise and distortion [1][2][3].

Scientific Validity

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Audio Science Review measured the D90 III Sabre at a top-of-class SINAD on its balanced XLR output, with testing performed at the standard 4 V setting (they note a 5 V option exists). It ranks near the top of ASR’s DAC leaderboard, confirming audible transparency [1]. Manufacturer specifications report THD+N <0.000045% (BAL) / <0.00006% (SE) and SNR 135 dB (BAL) / 129 dB (SE), consistent with state-of-the-art performance [2]. Inputs cover USB/optical/coaxial/AES and I2S; PCM up to 32-bit/768 kHz and native DSD (up to DSD512) are supported [2][3].

Technology Level

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Implementation includes XMOS XU-316 USB, a CPLD-based clock for jitter reduction, and dual-mono ES9039SPRO. Wireless uses Bluetooth 5.1 with LDAC and aptX family codecs. Output modes include 2 V/4 V (RCA/XLR) and optional 2.5 V/5 V levels to improve downstream compatibility. These are modern, competent engineering choices, though not fundamentally novel beyond careful integration [2].

Cost-Performance

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As of August 2025, the SMSL DO200 MKII is the cheapest DAC we could confirm that matches the D90 III’s user-facing functions (balanced XLR & RCA, AES/EBU, I2S, Bluetooth with LDAC) while maintaining transparent-level measurements. Its street price is 469 USD versus the D90 III Sabre’s 899 USD. The DO200 MKII’s published specs (THD+N 0.00008% [-122 dB], SNR 128 dB) and inputs (USB/optical/coaxial/AES/EBU/I2S/BT) meet our equivalence note: equipped with the same key digital inputs (incl. AES and I2S) and transparent-class THD+N and SNR [5][6][7]. Accordingly, cost-performance is set to 0.5.

Reliability & Support

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Topping’s official warranty is 1 year (region/seller laws may grant longer consumer protections). Build quality is solid, the architecture is simple, and community track record is broadly positive, though reliability ultimately depends on vendor support and after-sales handling [4].

Rationality of Design Philosophy

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The D90 III Sabre exemplifies a measurement-driven design that achieves full transparency and offers practical connectivity (including I2S and AES) and quality-of-life features (BT with modern codecs). Its engineering choices are rational; the main shortcoming is market positioning—marginal gains over cheaper, equivalently capable transparent DACs are expensive.

Advice

If you want best-in-class lab numbers and the full connectivity suite in a premium chassis, the D90 III Sabre delivers. For most readers prioritizing value at transparent performance, the SMSL DO200 MKII (469 USD) is the straightforward alternative that keeps the same core functions (AES, I2S, BT) and transparent measurements at nearly half the price [5][6][7].

References

[1] Audio Science Review — “TOPPING D90 III Sabre DAC Review” (includes SINAD/ranking context), https://www.audiosciencereview.com/forum/index.php?threads/topping-d90-iii-sabre-dac-review.51493/, accessed 2025-08.
[2] Bloom Audio — “Topping D90 III SABRE” (manufacturer specs, codec list, output levels), https://bloomaudio.com/products/topping-d90-3-sabre, accessed 2025-08.
[3] Headfonics — “Topping D90 III Sabre Review” (inputs incl. I2S/AES; format support), https://headfonics.com/topping-d90-iii-sabre-review/, accessed 2025-08.
[4] Topping — “Warranty terms” (official), https://www.toppingaudio.com/warranty-terms, accessed 2025-08.
[5] SMSL — “DO200 MKII” (official product page; AES, BT LDAC, XU-316), https://www.smsl-audio.com/portal/product/detail/id/803.html, accessed 2025-08.
[6] Linsoul — “SMSL DO200 MKII” (specs incl. THD+N 0.00008%, SNR 128 dB; input list incl. I2S/AES), https://www.linsoul.com/products/smsl-do200-mkii, accessed 2025-08.
[7] Aoshida Audio — “SMSL DO200 MKII” (current market price reference), https://aoshida-audio.com/products/smsl-do200-mkii-mqa-audio-dac, accessed 2025-08.

(2025.8.29)