AKM makes the best DACs

My current DAC uses an older AKM chip, it's pretty good for an older device.
I am waiting to be able to purchase a newer DAC from an Australian supplier based upon the AK4499EQ when it becomes available again. I am confident though, that AKM as per usual have been revising the chipset, and probably have a new one soon to be released. Perhaps I will hold off a few months??!

Important Notice < [link to AKM website]

We are preparing to resume the shipment of samples in 2022.
Sample shipments have previously been impacted by the fire that occurred in October 2020 at our semiconductor plant in Miyazaki, Japan.
Details will be announced in January of 2022.

I upgraded to a Topping D70s from an airist audio r2r. And I was simply astonished at the improvement in tonality, stage, depth, separation, clarity, air (all the typical buzzwords, etc). Not really comparable, very different topology associated with the D70s, but it still sounds “r2r” in many ways (Not just my opinion). This one uses two AKMs -one per channel- not a single chip, so maybe not in the category you wanted here. But -as everyone here probably agrees - so much of the cool stuff is in the output stage in combination with the chip output. The reason I got it was for its excellent reviews, good price, and great digital input variety (was looking for I2S to be included). At this point, I can’t imagine upgrading with very much improvement until getting into a Denafrips Pontus II or something else in that offering (or higher).

@yoyoyaya 

Specifically, which Esoteric model do you have in mind?

When I meant to talk about single chip DAC's I meant units using mass produced IC's which are sold to multiple vendors, so even if a unit uses 2 x stereo DAC chips it still qualifies.

Discrete R2R, or a ring DAC really don't except as comparison points.

Melm, following Esoterics models used AK chips: D02, D05, D07, K01, K03, K05, K07, SA50.

The list is old, but here is the link

http://vasiltech.narod.ru/CD-Player-DAC-Transport.htm

Personally I think that this is a silly discussion, if you are trying to compare architecture of dacs (R2R, Sigma-delta or Fpga) and bring some conlusions out of it, yet alone trying to conclude something on bases which model of chip is in some dac.

Is there anybody who can know which chip is inside the dac, or which architecture is used, when simply listening something and not knowing that before?

I strongly doubt.

I have had R2R player (Burmester 001)with BB, Fpga player (DCS Puccini with clock) Sigma Delta based player (Metronome Le player 2s)with AK and 'hybrid' (chip that uses R2R and sigma delta) with BB in Burmester 089 and I liked them all, but in the context of the system they were in.

Needless to say, there are so many ways to 'screw up' something, when building the system, type of chip really should not be the first thing to worry about