Price Paid:  $1298.00 from Factory Direct

Summary:
I've finally found an affordable DAC that is competitive with more expensive high-end DACs costing far, far more. It's the Audio Horizon DAC-2a. The Audio Horizons DAC-2a follows designer Joseph Chow's philosophy of designing audio components that are faithful to the original musical performance. The first thing you notice when listening to the DAC-2a is how dead silent its musical presentation is; there is abosolutely no background or other extraneous noise. The DAC-2a reproduces music with incredible detail and resolution. The sound stage is wide and expansive with great depth so that the orchestra speads out before you in its full glory. Instruments float in space in a very realistic manner as if in a live concert, with each instrument delineated yet integrated into a coherent musical whole.

There is great dynamic range and power to the presentation. Micro dynamics and details are flushed out and subtle nuances presered. This truly is an example of how one would experience the performers if they were performing live in your listening room. Human voices are rendered with a naturalness that is truly amazing.

Among solid state DACs I've owned, the DAC2a comes closest to getting female vocals right. The Audio Horizons DAC-2a is so good it deserves to be matched with a high quality transport, preamp and amp to truly maximize its great sonic qualities.

I have listened to many high end DACs, including Mark Levinson, Wadia, Chord, Krell, etc. Each has its own sonic character. The Audio Horizon DAC-2a is the least colored and brings you closest to the live musical experience.

With their free home audition program you owe it to yourself to give a listen.

Strengths:
Price/value ratio
Fidelity to the live performance
Absence of coloration
Ability to capture fine detail and musical texture
Excellent top and bottom end

Weaknesses:
None

Similar Products Used:
Mark Levinson
Wadia
Chord
Krell

Price Paid:  $0.00 from www.componentplususa

Summary:
My digital front end includes a Mark Levinson 37 transport and an Audio Horizons DAC. After good experience with the Audio Horizon cables (speaker, interconnect, power), I volunteered to beta test and voice the Audio Horizons DAC (I have no financial interest in the product; I volunteered as an interested hobbyist). The process took about a year during which time the degree of improvement was remarkable. Initially, the DAC sounded better than comparably priced DACs (for example, the Perpetual Technologies P1/P3 combo). The production model, DAC 2a, is far superior - truly an excellent DAC. It is dead quiet and has tremendous dynamic range. It is articulate and detailed but without glare. It delivers great pace, rhythm and timing. The balance, from the deepest base to the highest treble, is even and clear.
I tend to listen to classical more than to rock music, but the DAC 2a works well with both types.
My audio system includes VTL MB185 monoblock power amps and Coincident Technologies Super Eclipse III loudspeakers. The DAC 2a has delivered performance that takes full advantage of these other components. If you are looking for an excellent solid state DAC at an affordable price, then you have found it.

Strengths:
quiet; dynamic; PRAT; musical.

Weaknesses:
At this price, it delivers full value and then some.