DAC Chip Comparison 2026: ESS vs AKM

By Marcus Chen · October 9, 2026

The Digital-to-Analog Converter Landscape

Modern DAC chips have reached extraordinary performance levels, with measurements that exceed human hearing capability. Yet audiophiles continue to debate the sonic character of different DAC families. This comparison focuses on the two dominant players: ESS Technology (Sabre series) and Asahi Kasei Microdevices (AKM Velvet Sound).

ESS Sabre: Technical Profile

ESS DACs (ES9038PRO, ES9039PRO) are known for exceptional dynamic range — up to 140 dB in the ES9039PRO. They use a proprietary HyperStream architecture that processes signals in the digital domain with extreme precision. The result is a technically accurate, highly resolving sound that reveals micro-detail in recordings.

ESS Strengths

Industry-leading dynamic range measurements
Excellent channel separation (over 140 dB)
Wide availability in products from budget to flagship
Strong digital filter options (7-8 selectable filters)

AKM Velvet Sound: Technical Profile

AKM Velvet Sound architecture (AK4499EX, AK4191) emphasizes natural tonal reproduction. The AK4499EX uses a discrete resistor-ladder design in its analog output stage, departing from the switched-capacitor approach used by most competitors. This results in what many listeners describe as a smoother, more organic presentation.

AKM Strengths

Discrete analog output stage for natural timbre
Low digital noise floor
Excellent low-level linearity
Favored by Japanese high-end audio manufacturers

Measurement Comparison

In Audio Science Review testing, both chips achieve THD+N below -120 dB when properly implemented. The differences emerge in filter behavior: ESS filters tend toward sharper cutoff with minimal passband ripple, while AKM filters often use gentler slopes that reduce pre-ringing artifacts at the expense of slightly wider transition bands.

Real-World Listening Differences

The chip alone does not determine sound quality — the analog output stage, power supply design, and clock implementation matter enormously. That said, in blind listening comparisons with well-matched implementations, ESS Sabre DACs tend to present a more forward, detailed sound, while AKM DACs lean toward warmth and naturalness. Neither is objectively better — preference depends on system synergy and personal taste.