Topping is well known for their low-cost audio electronics, ranging from amplifiers to DACs and headamps. They have become increasingly upmarket and their top-of-the-line DAC, the D90 was released last year.
The AK4499 is Asahi Kasei’s premium offering in their Velvet Sound range. It is described as a 4 channel switched resistor DAC with top-notch measurements like a dynamic range of 137 db (stereo) and THD+N of -124 db.
The D90 MQA DAC is an update of the D90 DAC with MQA decoding and a change of the USB chip from the XMOS XU208 to the XU216. The rest of the features list of the D90 MQA reads like any premium DAC, including fully balanced outputs, DSD 512 decoding, I2S input and dual Accusilicon Femto clocks. The best feature is left for last - a retail price comfortably below USD 1,000 (USD 799.99) !
In a nod to modern conveniences, the D90 MQA includes a Bluetooth receiver, with support for Bluetooth 5.0 and LDAC/AAC/S-BC/APTX/APTX LL/APTXHD protocol. In other words, you can stream 24 bit / 96 kHz music with the right source. If you believe that a receiver and antenna is the work of the hi-fi devil, you can disable the function from the front panel.
The rear panel has all the usual inputs, including Toslink and AES. I2S input is in the form of a HDMI socket, and the pin settings can be configured to maximise compatibility with your source.
Both single ended and balanced outputs are provided. The RCA jacks are spaced quite close, so be careful if you have cables with very large RCA plugs.
|Easy access to the voltage selector at the bottom of the unit.|
The Topping is a fully balanced design, with two outputs from the AKM4499 DAC chip paralleled to achieve better performance. The AK4118 receiver chip supports up to 24 bit / 192 kHz sampling rates through the Optical, Coaxial and AES digital inputs. USB and I2S inputs support up to 768 kHz sampling rate, as well as DSD 64 - DSD512. USB decoding is handled by an XMOS XU216 chip, which contains two xCORE tiles with up to 2000 MIPS processing power (double that of the XU208). You may also choose to have simultaneous output from both the RCA and XLR analog outputs, or only have one output active.
The digital volume control can be operated in 0.5 db steps, which permits you to skip a separate pre-amplifier if required. The Topping also has a choice of six FIR digital filters for PCM and two settings for DSD. A plastic remote control is also provided with close to full functionality. The remaining functions can be accessed by pressing the left button and switching on the unit.
I liked the front OLED panel, which uses large fonts that can be seen across the room. All necessary information is displayed, including the active input and output(s), sampling rate, volume and whether the stream decoded is PCM, DSD and MQA processed. The brightness of the display can be controlled, but not switched off entirely - take note if you are an audiophile bat.
Build quality is impressive and the look and feel of the Topping far exceeds my expectations, especially at its price level.
MQA - A Primer
MQA, or Master Quality Authenticated is a process that was established by Meridian Audio, the well-known British hi-fi company. MQA allows high-resolution audio to be packed into a compact data stream. It also digitally fingerprints files so that you can be assured that your file has not been tampered with in any way.
MQA files are backward compatible with any equipment capable of playing back red-book CDs or digital files, and can be encoded on popular files formats like WAV, FLAC or ALAC. In a process that is termed as "Audio-Origami", the high-resolution signal is folded into either a 44.1 kHz or 48 kHz sampled format depending on the sampling rate of the original file. Lossy compression is then applied to the ultra-sonic frequency range (which has little amounts of energy). The most practical benefit to this is reduced data bandwith required if you are streaming (e.g. from Tidal), and much smaller file size.
MQA is also able to do digital compensation to the encoded signal based on the recording equipment. If your DAC has a full MQA decoder, there is also further compensation for the playback device.
The first level decoding (MQA Core Decoder) of the signal enables the signal to be unfolded into a high resolution stream (MQA Core Stream) of either 88.2 kHz or 96 kHz. You may use Roon, or any other compatible software decoder to extract the MQA Core Stream.
The Topping is a full MQA decoder which will perform the full unfolding, authentication of the stream, and apply file and DAC specific compensation to achieve the highest possible sound quality. To be clear, no software decoder is required for full MQA decoders, and MQA encoded files can be played from any source. In my case, the files were streamed from my Melco N1/ZH2 NAS and TIDAL. For users that do not own a DAC with MQA decoding, a software decoder upstream will at least allow them to enjoy high-resolution audio, but without the final unfolding to either 172.4 kHz or 196 kHz sampling, nor DAC compensation.
I high recommend watching this video on "The Hans Beekhuyzen Channel" which explains how MQA works.
In comparison to their upmarket relatives, my experience is that budget to mid-range DACs generally lag behind in microdetail retrieval, low frequency authority and dimensionality. They do deliver most of the goods, but that fraction left on the table is what motivates audiophiles to open their wallets.
Serious listening was done after a week of burn-in and experimenting with the different inputs (I'll come back to that later).
The Topping delivers very good sound quality with excellent detail retrieval. It has tight bass which is delivered with punch when required. Midrange reproduction is good with a sweet tonality that is comfortable to listen to. High frequencies are extended too, with a sparkle and decay that is able to recreate a spacious and convincing portrayal of the acoustic space of the recording. Its star quality to me is staging and imaging, which is done with very good depth, width, and space around voices and instruments.
I would describe the Topping as tonally close to neutral with a touch of warmth. The staging and vocals have a laidback character to it, while transients are clear but with a soft edge to it. If you like your music to have a crisp snap and edge, you are probably not going to like the Topping.
The Topping likes to play nice, and the softer presentation does flatter poor recordings, especially bright and harsh ones. I actually find this to be a desirable character, considering that the Topping will most likely be used with other affordable equipment, which may have weaknesses and flaws best not laid bare for all to see.
I also did some listening tests to sample MQA files available from 2L. I preferred the MQA encoded files of both the original high-resolution recording, and the CD quality file. I was not sure about the merits of MQA prior to this, but consider me sold.
As good as the Topping may be, it is not going to dent the sales of high-end DACs. While it does embarrass a lot of the competition, as well as many mid-range DACs, the Topping is unable to match the best out there in detail retrieval, dynamics and other audiophile niceties that the enthusiast seeks. To be clear, I am very comfortable recommending the Topping for the price, and even if your budget is a multiple or two of that. However, don't rush out to sell your flagship DAC in favour of the Topping !
A Word About Inputs
I have a general preference for using SPDIF over USB inputs, relying on an outboard USB / SPDIF bridge as I find it delivers better sound quality. In the case of the Topping, the USB input was superior, with SPDIF sounding a bit more gray and vague. I use a Weiss INT204 bridge, powered with an Uptone JS-2 power supply. It was a surprise then that the much simpler (and cheaper) route sounded better.
I also tried connecting my Melco N1/ZH2 NAS to the I2S input of the Topping using a Singxer SU-1 USB / SPDIF bridge. Despite careful study of the pinouts of the Topping, and appropriate setting of the DIP switches on the Singxer, I was unable to get any sound although the appropriate sampling rate was displayed on the Topping.
The Bluetooth connection actually works quite well, and I was very comfortable using my Samsung Galaxy S10+ phone to stream music from Tidal to the Topping. The quality is more than decent and the slight loss in quality is more than acceptable.
Most of my listening was done using the USB input.
While switching from non-MQA to MQA encoded files, there was a brief, but loud burst of static through my system. The Topping locked-up on the two occasions that it happened, and the unit had to be powered down and restarted before everything was back to normal. I was not able to recreate this again, and I am unsure whether the problem lies with the Topping, or the rest of the equipment in the chain. Do leave a comment on this post if you have had similar experiences with your Topping.
The Topping D90 MQA is an excellent way to get your feet wet in the MQA pool for a modest outlay. I am pleasantly surprised at the very high quality delivered for the price and this is definitely an outstanding value-for-money product - Best Buy.
P.S. The Topping was a personal purchase by me at full retail price.
Second Opinion (From TC)
I was pleasantly surprised when i received the package from Eric. It comes in a large black cardboard box with the words "TOPPING" on top. The DAC is snuggly fit in between the thick foam compartments and it would survive any kind of rough handling during shipment. The DAC is the most light weight and smallest that i have come across in this hobby with the Calyx 24/192 coming in second place in terms of size but on the other hand very heavy due to the casing.
Being conditioned that bigger and heavier equipment means more good stuff are packed inside, frankly when i lifted the Topping i thought "is it really as good as what all the reviews say ?" With the D90 placed on top of the Oppo 205, i hooked it up and started playing songs using the Cambridge Audio CXC as a CD transport. I sent a photo to Eric and promptly got a reply back that the DAC looks like it's floating! I looked closely and realised that it's front is being lifted up due to the heavy power cord it's connected to. I removed the Oppo 205 from the rack and placed the DAC back on the rack space this time ensuring that the DAC is fully resting on the rack shelf and powered it on. Wow! the sound is lifted up by a few notches right away! Important tip to note. Though the Dac is small and lightweight, it's still sensitive to placement and deserves a good spot in your rack and try not to stack it on top of other equipment to get the maximum potential out of it.
True to the AKM "Velvet Sound", the DAC does sound very refined and smooth without any rough edges. Music flows like a water stream and you can just sit back and let the DAC perform its magic.
Be patient and let the DAC warm up at least 30 minutes and you will be rewarded with spades of details and layering. Bass is tight, in control and not excessive. It's not a forward sounding and grips you in the seat type of sound but i would say the character is an even handed with a deep soundstage. As i keep listening to the DAC, fluidity, naturalness and musical comes to my mind.
Just for the fun of it, I have tried to tweak the sound with the cloned Ceraball footers but find that it tipped the high frequencies too much and wasn't to my liking. Overall, the presentation is still neutral with just a tinge of warmth.
Other comments- despite its small size and light weight, resist the temptation to stack it on top of other equipment to save space. It's sensitive to placement and deserves a proper spot on your rack. Warm up is critical and give it at least 30 mins to let the music soar!RCA cable users might face problem with the tight spacing between the connectors
At this price point, it's a very good performance DAC with a myriad of connectivity options and is even able to handle MQA.
The D90 is highly sensitive to the source equipment that it pairs up with. Compared to the Cambridge Audio CXC, the sound quality coming out from the Mac mini is still very good but just a tad softer and rounded. Layering and micro details are not as transparent but overall
it's still highly enjoyable if you are not out to "dissect" the music. The bass attack is strong and big. I think a dedicated streamer will do more justice to the D90.
I was unable to to turn on the Bluetooth until i sought help from Eric who informed me of the magic menu that will appear when you press the standby button together with the power switch behind the DAC. So for anxious users like me who just like to jump headon to test the DAC without reading the instruction manual, please take note. The Bluetooth function is highly interesting and all you need is your mobile phone. Detecting the D90 on the mobile phone is a breeze and it brings with it a myriad of music sources at your disposal. You could
stream Tidal, Spotify, music files on your mobile and even local radio stations.
Music quality is slightly below using mac mini but it ups the fun and convenience factor. All you need is a mobile phone, D90, a power amp and you are good to go. Just think of the space that can be saved with a simple setup like this. I have tried out the connectivity distance and i could achieve about 10 metres before I experienced sound dropouts streaming FLAC files. That's quite good already if you like to move around your house multi-tasking doing chores while you listen to music to keep the boredom away.
The D90 impressed me greatly with its small form factor, multi-functionality and very good sound quality for its price. It banished the common thinking that for good sound quality, the equipment must be big and chock full of components inside. If i could reverse my audiophile
journey a few years back and not be "burdened" with so much equipment, I would get this in a heartbeat.
Just maybe, if your girlfriends and spouses (Note from Eric - I advise only having one girlfriend or spouse at a time please !) can see how small this D90 is, they will surely "approve" the indulgence in this hobby right away !