Overview

The Topping E70 Velvet, released in 2022, is a desktop DAC featuring AKM’s flagship DAC chip, the AK4499EX, along with its companion chip, the AK4191, and an XMOS XU316 interface. It is positioned as a premium model over the standard E70, which uses an ESS Sabre ES9028PRO, by upgrading to AKM’s latest chipset and incorporating their Velvet Sound technology. It offers USB, coaxial, and optical inputs, plus Bluetooth 5.1 (with LDAC/aptX support), and provides both RCA unbalanced and XLR balanced outputs. The included remote control allows it to be operated in either a fixed-level DAC mode or a variable-level preamplifier mode.

Scientific Validity

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The measured performance is extremely excellent. The XLR balanced output achieves a THD+N of less than 0.00006%, an SNR of 131 dB, and a dynamic range of 131 dB. The frequency response is within ±0.2 dB from 20Hz to 40kHz, far exceeding the “transparent” level that is imperceptible to human hearing. The channel crosstalk is also world-class at -143 dB. The RCA unbalanced output similarly clears the transparency threshold with a THD+N of less than 0.00008% and an SNR of 125 dB. These figures demonstrate very high scientific validity in terms of preserving the integrity of the source audio.

Technology Level

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The use of AKM’s flagship separate configuration of the AK4499EX and AK4191, along with the XMOS XU316, is technologically advanced. AKM’s Velvet Sound technology aims not only for datasheet performance but also for a natural tonal character. Supporting up to DSD512 native and PCM 768kHz/32bit, as well as high-resolution wireless playback via Bluetooth 5.1, it meets a high technical standard for a modern DAC. However, as the core DAC chipset is a combination of off-the-shelf components rather than a completely in-house design, it does not receive a perfect score.

Cost-Performance

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Against its market price of approximately 450 USD, there are products with equivalent functionality and measured performance available for significantly less. For example, the SMSL D-6S offers the same inputs (USB, Coaxial, Optical, Bluetooth) and outputs (XLR, RCA) with comparable-level measured performance, and can be purchased for around 186 USD. The cost-performance score is calculated based on the formula: 186 USD ÷ 450 USD = 0.41. While the E70 Velvet features a high-performance DAC chip, its price is more than double for a performance difference that is indistinguishable to human hearing, making its cost-performance unfavorable.

Reliability & Support

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Topping, a Chinese manufacturer established in 2008, has gained global recognition in the audio industry. Their products typically come with a one-year warranty. Within user communities, there are reports of quality inconsistencies and failures with some products (such as the past PA5 amplifier), but also many reports of products operating without issues for long periods. Support in most regions is handled primarily through distributors and is generally considered standard. Overall, its reliability is rated at an industry-average level.

Rationality of Design Philosophy

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The approach of prioritizing measured performance to achieve scientifically transparent sound quality is rational. The choice of DAC chip, circuit design, and the specification including diverse digital inputs (with Bluetooth) and balanced outputs are logical for balancing practicality and high performance in modern desktop audio. The company’s stance of avoiding unscientific, occult claims and focusing on engineering-based product development is sound. However, the existence of competing products that achieve similar performance at a lower cost suggests there is room for improvement in the rationality of its pricing.

Advice

The Topping E70 Velvet is an exceptionally good DAC with world-class measured performance. For users who demand faithful reproduction without any coloration of the source audio, its performance will surely provide satisfaction. However, its price of 450 USD is a challenge to justify. This is because alternatives like the SMSL D-6S exist, offering equivalent functionality and a level of measured performance that is indistinguishable to the human ear, for less than half the price. Unless you place a high value on specific features like the AKM’s latest flagship chip or the chassis finish, it is strongly recommended to consider more affordable alternatives if cost-performance is a priority.

(2025.8.1)