Esoteric D-05 Dual Mono 32-Bit DAC. Lots of positive reviews. $7,500 MSRP.

The D-05 is the third from the top DAC from Esoteric's reference series which included the P-01/D-01 and P-03/D-03 combo. It shares the same top notch built quality and trickle down technology of its more expensive brethren but packed into a more affordable package. The D-05 is true dual channel DAC and utilizes the highly acclaimed AK4397 Delta Sigma DAC which has 32-bit processing capability. The result - incredible amount of details from your digital sources. In comparison to the D-03 DAC that has been one of our resident reference DAC, the D-05 is almost every bit as good. You would need to listen real close to hear the difference and even then, the difference is minor. The D-03 may have a slightly more composed, controlled presentation and better detail retrieval at the fringes of the frequency range but its only just marginal. If your budget extends towards the D-03, that is an excellent choice but if you want something close to the performance of the D-03 but at a more affordable price tag, the D-05 will not disappoint.

Cosmetically, it is in nice shape. Some scuff marks here and there and light hairline scratches on the top cover. We have the original box and will double box it for safe shipping.