Topping

Topping E30 II — the sub-$150 DAC that r/BudgetAudiophile keeps recommending. Dual AK4493S chips (successor to AK4493SEQ), DSD512 / PCM 32-bit 768 kHz, USB-C input, remote control, and switchable preamp mode. ASR “recommended” tier with THD+N around -117 dB. Perfect front-end for any budget amp — pair with AIYIMA A80, Fosi ZA3, or SMSL AO200 MKII. $149 on Amazon US.

Audiophile community verdict: See what audiophiles say on ASR forum review thread