Naim's conversion is a joy - The World's Most Desirable Kit, What Hi Fi Asean (August 2010)

"It may have taken the British manufacturer a while to product its first digital-to-analogue converter, but the results are revelation, and we want to spread the word.

The rise of computer-based audio has breathed life into the DAC category against to the point where it 's arguably the pivotal hub of any digital-based system, taking feeds from sources as varied as computers, disc transports and iPods.
It's against this backdrop that Naim Audio introduces its first ever stand-alone DAC. It's capable of handling stereo audio data right up to 32-bit resolution and a 768kHz sampling rate, which leaves the way open for far higher-quality source files than the 16-bit/44.1kHz CD replay can deliver..."

Verdict : Naim's first DAC is a great one. It's right up there with the best at this price level.

Source: What Hi-Fi Asean, Temptations - August 2010