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SPDIF DAC Reviews

SW1X DAC III and DAC III Balanced SP

Christiaan Punter 22 December 2024 12 Comments
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Review sample supplied by Live Fidelity
Retail prices in the Netherlands, including 21% VAT:
DAC III – €8.900 (as reviewed)
DAC III USB – €11.900
DAC III Balanced – €13.500
DAC III Balanced Special – €15.600 (as reviewed)
DAC III Balanced Classic – €33.000
DAC III Balanced Signature – €47.000

SW1X Audio Design, pronounced as One X Audio Design, crafts distinctive audio products developed by Dr. Slawa Roschkow and assembled in Essex, England. My first experience with this brand dates back to 2017 when I reviewed the LPU 1, DAC 1, and DAC 2. One year later, George Sallit wrote a guest review of the DAC II Special (now just DAC II). Early 2023, I published a Quick Impression of the DAC III Special, intending to write a full review later. Due to circumstances, this did not materialize until now.

One of the areas in which Dr. Slawa specializes is the painstaking selection of exotic components and applying them such that they achieve precisely the envisioned sonic balance. I experienced some of this firsthand when he sent me a collection of special transistors to try in the DAC 1, among which were very rare Germanium transistors. And sure enough, there were marked differences among the components. This experiment taught me that the decision for a single component can significantly change the character of an audio component. It also illustrated the inherent two-edged sword. On the one hand, it may create seemingly endless and unpredictable variations for the uninitiated, but on the other hand, it allows a careful designer to build precisely as desired.

Having heard a range of SW1X components, I found that one of the brand’s core values is to present the music in an upbeat and expressive manner. This is evident in all models including the Level I products. As we climb the performance Level ladder (as distinguished by the designators II through X), the circuits become increasingly more sophisticated which, in turn, leads to the sound becoming more fluid, refined, lush, and organic.

The DAC III is available in three base versions, which can be further distinguished into special versions. This lineup can precisely cater to specific needs but can be challenging to comprehend. Below is a breakdown of the currently available versions.

  • DAC III
  • DAC III USB
  • DAC III Balanced
    • Special version
    • Classic version
    • Signature version

For this review, I will listen to two Level III DACs: the standard DAC III and the DAC III Balanced SP (Special version).

DAC III on top; DAC III Balanced SP on the bottom

The basic working principles are similar across the DAC III iterations. All SW1X DACs are built using non-oversampling and zero digital domain filtering, all DAC III versions contain digital conversion built around the famous TDA1541 R2R DAC chip, and all are pure tube designs. However, the power supply and output stage implementations are very different. The balanced version contains many more components and, as a result, is quite a bit larger. However, the main differences are in the components used. For instance, copper/oil foils instead of tin foils, higher grade transformers, silver instead of copper, and Nichicon, Elna, or Black Gate instead of standard capacitors. On top of this, there is a vast variation in the tubes used for each version.

DAC III

Tube Selection

The most notable differences between these two DAC III models are in the tube selection and associated circuitry: 1x 5Y3, 1x 6N6P, 1x E180F, and 1x EAA91 for the DAC III, versus 1x 6N6P, 2x EL84, 1x 5U4GB, 1x EC86, and 1x EBB91 for the DAC III Balanced Special. Both versions contain directly heated, choke-filtered Valve rectification but with different tubes. In addition, the Balanced version contains signal output transformers (OTPs), providing true balanced and single-ended outputs.

DAC III Balanced SP

It’s worth noting that the DAC III applies active I/V (current to voltage) conversion, whereas the DAC III Balanced applies passive I/V conversion. As an interesting side note, I found during earlier SW1X reviews that the manner in which IV conversion is done has a clearly audible impact on the sound. In a nutshell, active conversion sounded tighter and more articulate and passive sounding more fluid and relaxed.

The image above shows that the Balanced version (standard version, not the DAC III Special) contains more components and is equipped with signal output transformers (OTPs) that provide true balanced and single-ended outputs.

The SW1X website provides a complete overview of all technical properties per model, as well as a chart detailing the precise differences between the Quality Levels.

Next: Review Context and initial Listening

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SW1X DAC III Special – Quick Impression
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CH Precision C1.2 Upgrade Listening Impressions
Page 1 of 3
SW1X Audio Design
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Christiaan Punter Owner of Hifi-Advice.com

12 Comments

  1. luke says:
    23 December 2024 at 14:32

    HI Christiaan, you ALMOST gave it a full glowing review, so I guess ‘almost’ means it cannot go onto the recommended list? More comparison with the Aqua LA Formula would have been useful for me, just to get a better grip of what makes the Formula recommended and the SW1X not. On the other hand in your quick comparison you highlighted the deficiencies I guess, so that should cover it!

    Reply
    1. Christiaan Punter says:
      27 December 2024 at 13:05

      Hi Luke, preferences regarding musical and emotional elements or resolution and precision are subjective, as different listeners may prioritize one approach over another. The Aqua provides a more defined and higher-resolution presentation, which aligns with my preferences which, in turn, define my recommendations; however, I also appreciate the strengths of the DAC III and DAC III Balanced SP, as reflected in the review.

      Reply
    2. Slawa says:
      28 December 2024 at 14:09

      “While the DAC is not setting new records in detail retrieval, bass precision, articulation, or transparency and the similarly-priced Aqua Formula xHD pulls ahead in these areas, the DAC III is not far behind in terms of resolution and is actually airier, more fluid, and more refined.” this is an earlier statement of the quick impression review of Christiaan-it contradicts his comment

      Reply
  2. Slawa says:
    27 December 2024 at 19:32

    Hi Christiaan, thank you so much for the review.
    All our DACs are extremely airy sounding by design. The amount of air heavily depends on several factors such as the time the DAC has been operating continuously partly because BG capacitors, open up significantly but this requires some time to get charged. The other factor is the choice of tubes. All our equipment we make is extremely airy and 3D sounding, so we sometimes deliberately tune the sources to be sounding on the darker side.
    Last but not least resolution is an overhyped and overemphasised aspect, which is absolutely meaningless if a DAC sounds flat and lifeless.

    Reply
  3. luke says:
    28 December 2024 at 01:38

    Thanks Christiaan for your very honest reply. That’s the exact answer I was hoping to hear and why I value your reviews so highly and find them so accurate especially when I have actually bought the product in front of me to test. Of course you have illustrated how good this DAC can be especially with its emotionally communicative ways. So with reference to your system and your tastes which i have become so very accustomed to I know exactly how to place this product in my mind and whether its for me not. Your reviews are such that we are never led to believe that just because something is not in the recommended bracket that it cannot be the right and best product for a certain system with certain musical priorities.

    Reply
  4. Lee Morris says:
    4 January 2025 at 09:04

    Thanks for another insightful and well-written DAC review!
    Is there a typo in the Conclusion? You wrote, “both possess the unusual capacity to […] without retaining superb neutrality, upbeat pacing, and excellent dynamic impact.” I wonder if you meant to write either “without losing” or alternatively “while retaining”? If not, my apologies.

    Reply
    1. Christiaan Punter says:
      4 January 2025 at 11:31

      Hi Lee, whoops, indeed, that was a typo, thanks for catching that!

      Reply
  5. Jon says:
    5 January 2025 at 22:13

    Hi Christian another thorough and excellent review however it appears that the SW1x designs and overall design ethos are pretty well copied from Audio Note UK. I’m sure they are excellent sounding DACs but that is worth pointing out.
    Cheers,
    Jon

    Reply
    1. Christiaan Punter says:
      7 January 2025 at 00:19

      Hi Jon, I’m not familiar with AN designs, but I do know that Dr. Slawa puts a lot of effort into sourcing, matching, and implementing precisely the ideal components for his designs. So, even though a design may appear similar to another, it can still sound very different.

      Reply
  6. luke says:
    7 January 2025 at 01:27

    HI Christiaan, I thinks its also worth mentioning the Dacs built by Mr Abbas, which are great value for money and which I believe were the forebearer of some design ideas also found in some of the SW1X DACS. No doubt I will be corrected if I am wrong. I will be auditioning one of his DACs in the not too distant future. Luke

    Reply
  7. Stuart says:
    14 February 2025 at 13:40

    May have missed it – did you mention that these two dacs are limited to 24/96?

    Reply
    1. Christiaan Punter says:
      14 February 2025 at 15:15

      Now that you mention it, I noted this specification in the DAC III SP Quick Impression that preceded this review, but indeed not in this review.

      Reply

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