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“Although it’s solid-state, the NuPrime DAC-10H has a similar price ($1795) and feature set. Both units can handle single-ended and balanced headphones and both can also serve as preamplifiers. The DAC-10H does have greater flexibility than the IHA-1 with more inputs (including analog line-level) and outputs as well as a very good DAC capable of 384/32 PCM and DSD128. The DAC-10H can also handle a wider range of headphones successfully. Sonically, the DAC-10H offers a clean, clear, more matter-of-fact solid-state view of the musical event as compared to the IHA-1’s tube-centric three-dimensional panorama.”

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