Topping's new desktop DAC comes fully loaded for a very low price

• Compact footprint with good connectivity, LDAC and aptX
• Automatic S/PDIF and ADAT detection and mode switching
• $199 / €199 (about £175 / AU$400)

"Topping releases a new DAC" isn't really news: it makes loads of them, from the ultra-affordable D10s to the G5 portable headphone DAC/amp and premium D90 III Sabre. But the new E50 II is interesting because it's an impressive Hi-Res Audio DAC that crams a lot into its desktop-friendly footprint.

It's cheap, too: $199 / €199 (about £175 / AU$400). That means it undercuts many of the best headphone DACs and comes in at a similar price to the rather good iFi ZEN DAC 3, although the two devices have key differences: the iFi is also a headphone amp, but lacks the Bluetooth capabilities of the Topping.

Topping E50 II: key features

The Topping E50 II is built around AKM's AK4497S DAC, and over USB it's capable of linear PCM up to 32-bit/768kHz and DSD up to DSD512 (DoP DSD up to DSD256).

Despite the compact size, there's plenty of connectivity here with USB-C, coaxial and optical S/PDIF. RCA and balanced sockets take care of the outputs.

The digital interface is based on the XMOS XU316 and the digital inputs support both S/PDIF and ADAT (the latter on the optical input). The E50 II automatically detects whether the input is handling S/PDIF or ADAT and switches modes without you having to lift a finger.

Wireless support is good too, thanks to a Qualcomm QCC5125 Bluetooth module with LDAC, aptX, aptX Adaptive and aptX HD in addition to the obligatory SBC and AAC codecs. There's no aptX Lossless, however.

The Topping E50 II is available now in a choice of three finishes: black, silver and white. The front panel comes in any colour you like as long as it's black.

The best headphone DACs for all budgets

➡️ Read our full guide to the best headphone DACs
1. Best budget USB-C portable DAC:
iFi GO Link Max
2. Best budget desktop DAC:
iFi Uno
3. Best premium portable DAC:
iFi xDSD Gryphon
4. Best wireless DAC:
Fiio BTR17

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