During the listening sessions, the DAC-X16 replaced the reference D/A converter (Teac Esoteric D70, with a dCS Puccini U-Clock as USB-to-S/PDIF transcoder) and was used primarily for file streaming through its USB port, using a Win10-based host, running the foobar2000 media player, through a Signal Projects Hydra USB cable. A small part of our listening time was spent in a more conventional Red Book setup, using the Teac Esoteric P70 CD transport through its upsampled coaxial S/PDIF output, so we had the chance to see what the NOS Mode feels like (as explained in the relevant paragraph).
DAC-X16's initial installation does not pose any difficulties. The device functions are obvious through its rather simple menu and the user will feel comfortable with it from the very first moment. Driver installation was done without problems and the sample rate switching during the playback of various files was noiseless and without any delays.
The first impression you get when listening to the DAC-X16 is that of a device with a pleasant, live-like sound, which has a very good ability to transfer the mix details, very good dynamic range, and serious capacity for an accurate and natural stereo imaging, with well defined horizontal dimension, very good depth feeling and crystal-clear object focusing. With the Gustard acting as the DAC, the rest of the system, consisting of a Melos Plus Series Line preamplifier, a Parasound HCA3500 power amp, and the ATC SCM-50PSL loudspeakers, maintained its homogeneity and its ability to properly reproduce the microdynamics of each track. Compared to the reference converter, the DAC-X16 sounded on the slimmer side, a little more strict in the high-frequency range and somewhat rough in the details but -considering its price level- this is something that you expect.

In the lower end of the audio spectrum, the system seemed to keep its deep bass extension without the slightest trace of exaggeration, conveying a good feeling of abundancy and beat. The system sounded imposing when needed and filled the space comfortably, offering a well-balanced impression of thrill.
In general, the low-frequency performance is one of the strengths of the device and as a result, the system offered a good feeling of scale and detail in the region, very good articulation of the performance of acoustic instruments, and well bodied, fast, and well-paced rhythm sections, allowing the listener to be easily seduced and unconsciously follow the rhythm patterns, leading him to, often unintentional, foot-tapping, a feature that we always consider as a positive sign.
Middles appeared transparent and the listener had the impression that everything was focused somewhat behind the horizontal axis, a behavior that contributed to a natural feeling without masking any details of the mix. Compared to the reference, DAC-X16 sounded a little darker, a character that I always find pleasant and gives the system a more restful character, especially in projects with many instruments and high energy in the mid-band.
Towards the high-frequency part of the spectrum, the system seemed to have a very good extension, with the tonal balance to deviate somewhat to a mild and pleasant character. In combination with its midrange performance, DAC-X16 was one of the most enjoyable devices we have had the opportunity to listen to, lately. It sounds listener-friendly and fatigueless but without overdoing it and rounding things. The overall high-frequency behavior was characterized by good attack transients, a moderate sound body description and fast release times, features that made the sound feeling alive, airy but without any trace of roughness. The harmonic content of the instruments appeared properly attributed, without excessive warmth but with homogeneity and a very positive sense of presence.
Different filters, as is usually the case, introduced small differences whose evaluation is mainly subjective and, sometimes, related to music content, so the choice is rather the result of experimentation than a true/false question. What is, probably, more interesting in the DAC-X16, is its rarely encountered NOS Mode because it allows the user to insert an alternative upsampling algorithm in the digital chain, beyond the one offered by the ESS chip (it is, of course, debatable whether this algorithm would be better). In this respect, we made two experiments, with the standard upsampler offered by the foobar2000 (PPHS) and one with the Teac Esoteric P70 algorithm by listening to the result with both 44.1kHz (with NOS Off) and 88.2kHz (with NOS Of) sample rates. With enough effort, perhaps, someone can distinguish differences but, of course, it is difficult to decide which is more accurate. In any case, the effort was worthwhile and it seemed to me that the ESS internal oversampler was better than the PPHS, while the Teac algorithm, used to upsample CDs at 88.2kHz was better than the ESS'. You can use the listening session recording to form an opinion yourself.
Last but not least, the wireless streaming via Bluetooth worked flawlessly, without dropouts, and is a viable alternative source, despite the well-known shortcomings this technology has relative to the device's wired inputs. Nevertheless, it will not disappoint those who are looking for an ad-hoc connection to listen to music collections accessible through a smart device.

Conclusion

It is always interesting to make new acquaintanceships and Gustard seems to be a very good case of a manufacturer that is not (yet) well known worldwide but has what it is needed to be a major player in the sector of top-quality audio systems. DAC-X16 showed us that people in Shenzen know both the technology and the art of high fidelity and intend to take advantage of them. If a purchase via e-shop is not taboo for you, DAC-X16 is a device that is worthwhile to deal with at this price level and we highly recommend it. Well done!

Listening Sessions Recording

The following recordings were made with a DV-RA1000 Tascam master recorder (using 24bit/192kHz sample rate) and you can download them to have an impression of what the device under review sounded like. It is obvious that any recording of this kind could not be absolutely transparent but, according to our experience, the majority of sound attributes we listen to, during the actual listening sessions, are preserved. No need to say that you should use these samples cautiously and for informative purposes only. Do not rely on them exclusively to make any buying decisions. The file format is .flac, so expect that the zipped files will be quite large (even if the clips are about a minute or less long. You could use an ABX listening tool like the ABX plug-in for foobar2000 if you want to make some more elaborate experiments. Contact us if you have any questions.

Listening Sessions Recording TOC
Track #01-04	Gustard DAC-X16, USB|44,1kHz|Linear Phase/Fast.
Track #05-06	Gustard DAC-X16, USB|96kHz|Linear Phase/Fast.
Track #07-08	Gustard DAC-X16, USB|44,1kHz|Minimum Phase/Slow & Hybrid/Fast.
Track #09	Gustard DAC-X16, USB|44,1kHz|Linear Phase/Fast|NOS On/PPHS@88,2kHz.
Reference	Foobar2000/dCS Puccini U-Clock/Teac Esoteric D70.

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