Matrix Audio Element X
New: All Element series streaming DACs from Matrix Audio now come with a 60-day free Roon trial
The only digital front-end you might ever need, Matrix Audio's Element X builds upon ESS Sabre's flagship ES9038Pro and adds a relay-volume control, balanced headphone amplifier, Roon Ready ethernet or Wi-Fi streaming module and Tidal MQA integration for DAC, pre-amp and headphone amplifier duties.
Those features sound great – AudioScienceReview reports it sounds and measures great too. This is the lowdown from Soundnews on everything you can expect from a truly statement piece of DAC equipment for headphones and speakers alike.