bogami The matter will need to be heard, but 113 Db THD + N made me concerned. Creative DAC 132- AN HF, which was used on the EVGA X299 DARK motherboard, proved to be very good, and this could only be upgraded, but as I said, the subject needs to be heard. The option of changing the preamplifier is a good feature .

It uses the USB bridge to use established, convenient and reliable USB audio environment, rather than proprietary PCIe audio chips and drivers which have been a source of constant headaches. It works with Windows native DS and WASAPI USB audio (native USB audio driver), as well as the EVGA/Thesycon ASIO driver, and JPlay kernel streaming.The card also uses USB audio Asynchronous/Isochronous operation with onboard clock oscillators for low jitter; async is an established system within USB audio.Check out who is using XMOS USB audio solution, compared to Cmedia etc. The XMOS chip puts you in the company of Pros. I guess it depends what you want, something which is actually good, or something thaton DSP.Bur Brown quote 0.0004% typical THD for the PCM1794, which is -107dB so the AKM is representative of its class - also, this is a 0dB specification and its only dance, pop and metal which is recorded at that kind level. Anything worth worrying about will be recorded at -10dB or below, where the THD will drop away.Also, the AKM is capable of higher sample rates, native DSD and has a better selection of digital filter options.ESS chips have issues inside, such as some kind of internal range switching which shows up as artefacts on an amplitude vs THD+N plot - in other words noise modulation, which will be audible.As you rightly say, though, this is about something to listen to, not compare specs on - if you start making all your choices based on figures alone, you have sold you soul to the devil.