10 Best winner, scaled down and spruced up

The 300D is, for the most part, the DAC portion of the 10 Best Award winning MOON i3.3 Integrated Amp.

The 300D is a fairly traditional, if there is such a thing, USB DAC.

It is, essentially, an updated USB DAC portion of the excellent MOON i3.3 integrated amp I reviewed one year ago; I even gave it a 10 Best award.

    
To minimize jitter, the 300D uses a "high-quality digital input receiver" and a "proprietary digital clocking system." Incoming signals are upsampled 8x using 24-bit/352.8kHz processing and converted using 24-bit/192-kHz BurrBrown PCM1793 DACs.
    
Setup is easy, as there isn't really any setup. Plug in your USB cable, run your analog cables to your pre-pro and that's it. The 300D detects the incoming sample rate and displays it on one of its front LEDs.

If you have other sources you want to plug in, there's also two coax and an optical input.

    
Sound quality is indeed similar to the i3.3—clean, smooth highs with no harshness and detail without noise.
    
For those looking to add a USB DAC to their existing system, the 300D is a fantastic choice, with simplicity and excellent performance.

PRICE:
MOON 300D: $1,599

CONTACT: Simaudio.com

For more info, check out our feature on HiFi Digital Audio.