Topping is a China-based DAC and Headphone Amplifier company that builds and sells direct (from China). Their new reference quality D900 DAC is going to set some standards.

A Topping D900 digital-to-analog converter (DAC) silver color finish is sitting on a glass and wooden table; The front display screen shows the input as USB, the mode as PRE, the volume as -2.0 dB, and the format as DSD 2.82 MHz; A small, silver Topping remote control is resting on top of the unit

The Basics:

In the world of high-fidelity audio, digital-to-analog converters (DACs) remain the cornerstone of system performance. Regardless of how advanced an amplifier or loudspeaker may be, the sound quality is ultimately shaped by the DAC’s ability to translate digital data into an analog waveform with absolute precision.

Topping D900 DAC Specifications
THD+N (A weight):

≤0.00005% @ 1 kHz

THD+N (No weight):

≤0.00015% @ 20 Hz -20 kHz

SNR (A weight):

131 dB @ 1 kHz

Frequency Response:

20 Hz to 20 kHz (+/- 0.3 dB)

Output Level:

4.2 Vrms @ 0dBFS (4V Mode)

5.2 Vrms @ 0dBFS (5V Mode)

Dimensions:

33 × 21× 5.7 cm (12.9″ x 8.3″ × 2.3″)

Net Weight:

2.52 kg (5.6 lbs.)

Product Name:

Topping D900 DAC

Product Type:

Digital-to-Analog Converter

MSRP:

$1,799 USD

Website:

Topping D900 DAC

Company:

Topping

The Rundown:

Low distortion and low noise are not just technical ideals; they directly determine how faithfully the subtle details of music are reproduced, from the delicate decay of a cymbal to the rich harmonics of a cello. For audiophiles, a DAC that minimizes artifacts and delivers pure, transparent conversion is essential for achieving a truly immersive listening experience.

The Topping D900 introduces a proprietary PSRM (Precision Stream Reconstruction Matrix) architecture — distinct from both traditional Delta–Sigma chips and R-2R ladder DACs. Its goal is to combine the purity of a 1-bit design with the linearity and smoothness of multi-bit averaging. Instead of one 1-bit stream, the D900 runs 32 resistor–switch paths in parallel. Each path is slightly time-shifted (phase-staggered) so they don’t all toggle at once.

A close-up, angled shot of the Topping D900 digital-to-analog converter (DAC) silver color finish rear panel; The rear panel displays numerous inputs and outputs including balanced XLR outputs for PRE and LINE OUT, IIS-LVDS, AES, COAX inputs (two types), OPTICAL inputs (two), USB-B, USB-C, and BT (Bluetooth); A 12V TRIGGER port and the AC power inlet are on the far right

The Follow-Up:

We have reviewed several Topping DACs in the past, including the D90SE and the D10S. So far, the new D900 is looking like it may very well set some new performance benchmarks over previous models. Look for my thorough review, complete with bench tests, to be published on the Secrets website very soon.