Audiophilepure

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The new ES9081 in the D100 has all the positives of ESS DAC chips and fewer, if any, of the negatives I criticize in older ESS DAC chips.

The D100 has a very neutral tonality with a flat, extended perceived frequency response. The sound is very transparent, clear, detailed, and highly resolved, as if the chip has decoded every micro nuance of the recording with nothing hidden and served it to the headphone output for enjoyment.

Yet the D100 never sounds clinical, with plenty of bass warmth and subbass elasticity and weight when the music demands it. The midrange and treble details are unforced, with gentle delivery and immediate response depending on the music.