This is a review and detailed measurements of the JDS Labs EL DAC II USB DAC. Company asked me if I want to wait to get a unit from customers or a sample from them. In the interest of timely disclosure of its performance, I opted for the late option. The EL DAC II costs US $299.The EL DAC II enclosure is made out of metal and looks slick:The front control both powers the unit and cycles through the three separate inputs. There are no other controls making the unit easy to use, albeit, with possibly less functionality.The rear of the unit shows the typical connectors:The usual large, AC transformer that JDS ships universally for all of their products is needed to power the EL DAC II.As noted, it is very comforting to know that the product has met both US and European safety and emissions standards. To often audiophiles worry about "EMI/RF radiation" only to buy products that are not certified in this regard.The EL DAC is a companion to EL AMP II which I will be reviewing next.As usual we start with our dashboard:THD+N beats the spec by producing half as much distortion. The DAC game has become fierce lately so the EL DAC II can't get into the coveted top bracket of our SINAD performance table:Story gets stronger from here, starting with excellent dynamic range:This matches our audible dynamic range meaning you can play up to 120 dBSPL and still not hear a noise from this DAC.Intermodulation distortion matches and beats my reference, Topping DX3 Pro:Clean jitter spectrum shows attention to detail:Same for linearity:32-tone signal at 192 kHz shows better performance than our dashboard, clearing 20 bits of distortion-free range:THD+N versus frequency shows even response, albeit not class leading:Filter response is classic chip default in the way it truncates at 24 kHz rather than 22.05 kHz:As one would expect from a performance & engineering focused company, the JDS Labs EL DAC II shows clean performance across the board. On the key metric that we (sometimes rightly and other times wrongly) rely on, it doesn't do as well. Combined with rather high price, it leaves me a bit cold.The real market would be for people pairing this with its companion EL AMP II amplifier. Other DACs may outperform the EL DAC II but won't pair as well. So look for that review next.The other advantage the EL DAC II has is its superb support and manufacturing in US for those of us who live here. This will compensate some for price difference.--------As always, questions, comments, corrections, etc. are welcome.I have to review no less than three products today so I demand overtime pay! Pleaselest you want me to go in strike using: https://www.audiosciencereview.com/forum/index.php?threads/how-to-support-audio-science-review.8150/