The Topping D900 DAC represents a bold step forward for the brand, challenging established high-end players with its ambitious design and sub-$2000 price point. This review delves into the performance of Topping's most expensive DAC to date, examining its technical specifications, sonic characteristics, and competitive standing against renowned rivals like the Chord Dave and Linear Tube Audio Aero. We explore whether the D900 lives up to the hype, breaking the mold of previous Topping offerings, or if it ultimately falls short of truly exceptional audio reproduction.This in-depth analysis meticulously compares the D900's performance across various benchmarks, including direct comparisons with other high-end DACs utilizing different technologies. We assess its strengths and weaknesses, focusing on aspects such as soundstage, detail retrieval, and overall sonic character. Ultimately, this review aims to provide a comprehensive evaluation of the D900, helping discerning audiophiles determine if this ambitious DAC warrants a place in their high-end audio system.
Pros And Cons
- Notable improvement in texture and detail
- More realistic and spacious sound
- Three-dimensional sound for each instrument
- Closer to listening to live music
- Many digital inputs (USB-B, USB-C, optical, coaxial, AES, I2S)
- Two pairs of XLR outputs (one fixed, one variable preamp output)
- Built-in 10-band parametric equalizer (requires computer setup)
- Bluetooth receiving capabilities (including LDAC)
- Classy design and premium aluminum remote control
- Strong competition for DACs below $4000
- Comparable to or slightly better than Live Harmony DAC in sound quality (with I2S input)
- No RCA outputs
- Relatively flatter soundstage compared to Chord Dave
- Excellent DAC
- Produces a fantastic sound
- Beaten by some better competition
Read more: Fiio K11 R2R DAC/Amp Review: A Worthy Upgrade or Redundant Luxury?
Topping's Track Record and the D900's Premise
Topping has a mixed reputation among audiophiles. While some of their DACs have impressed, others have fallen short. This review focuses on the Topping D900, their most expensive DAC yet, priced at $1799. The D900 builds upon the concepts of the D90 Mark III, a model previously not highly recommended by this reviewer.

The high price point and the brand's previous inconsistencies raised significant expectations and concerns. Would the D900 break the mold and deliver a truly exceptional listening experience, or would it simply be another technically impressive but sonically underwhelming device?
Technical Specifications and Design
The D900 employs a 1-bit decoding approach, similar to the D93D, but with a key difference: it doubles the number of discrete circuit elements for decoding, from 16 to 32 per channel. This enhancement is aimed at achieving higher precision in the decoding process.

Beyond the increased element count, the D900 features a precision power supply designed to provide a stable voltage reference. The marketing highlights the D900's technical prowess, focusing on specifications like THD and signal-to-noise ratio.

The rear panel offers a comprehensive array of digital inputs, including USB-B, USB-C, optical, coaxial, AES/EBU, and I2S. However, the absence of RCA outputs might be a drawback for some users. The inclusion of both fixed and variable XLR outputs enhances versatility.
Sound Quality Comparison: D93D vs. D900
A direct A/B comparison against the D93D was crucial. The D900 showcased noticeable improvements in texture, detail, and spatial presentation. The sound was more realistic, spacious, and three-dimensional compared to the D93D.

While the D93D was already an excellent DAC, the D900 surpassed it in terms of overall quality and refinement. The improvements were significant enough to justify the higher price point.

High-End DAC Comparisons: D900 vs. Chord Dave & Linear Tube Audio Aero
The D900's performance was then assessed against high-end competitors like the Chord Dave and Linear Tube Audio Aero DACs. The Chord Dave, the reviewer's reference DAC, is known for its exceptional timing precision and three-dimensional soundstage.
The D900, while technically impressive, showed a flatter soundstage compared to the Chord Dave, emphasizing its focus on linearity and technical specifications over timing.
Surprisingly, the D900 performed remarkably well against the Linear Tube Audio Aero, getting very close in sound quality despite the significant price difference ($1800 for the D900 versus thousands for the Aero). This demonstrated the D900's competitive edge within its price range.
D900 vs. Live Harmony DAC
A further comparison was conducted against the Live Harmony DAC, another high-end R2R DAC. After careful volume matching, subtle differences emerged. The D900 offered slightly more refined sound, with a greater sense of presence and three-dimensionality.

However, after switching to I2S input for both DACs to ensure a fair comparison, the differences diminished significantly. The D900 maintained a slight edge in note weight and tangibility, but the overall sonic performance was nearly identical.
Considering the substantial price difference, the D900's performance in this comparison is truly remarkable.
Conclusion and Verdict
The Topping D900 is a truly impressive DAC, exceeding expectations for a device at its price point. While it doesn't quite match the sonic capabilities of top-tier competitors like the Chord Dave in terms of soundstage depth and timing precision, it gets exceptionally close while undercutting them significantly in price.
Its strong performance against high-end rivals like the Linear Tube Audio Aero and its near-identical performance compared to the Live Harmony DAC highlight its competitive edge. The absence of RCA outputs is a minor drawback, but the inclusion of a built-in preamp and variable XLR outputs adds significant flexibility.
The D900 is highly recommended for anyone seeking a high-performance DAC with a wide range of input options under $2000. It achieves near-flagship-level sound quality at a significantly lower price.