VISHAY MELF high-precision low-temperature drift resistance is used in a key part of the analog circuit part Sending music from a smartphone that was using streaming services as Qobuz and Tidal worked as a charm and LDAC codec sounded almost indistinguishable to its wired connections. Bottom line is that X26 PRO performed amazingly well in here, rising the bar yet again and becoming a new benchmark when it comes to Bluetooth receivers.

In the headphone setup, it was mostly connected to the Benchmark HPA4 or to its soul mate: Gustard H16 balanced headphone amp driving several high-end planar-magnetic headphones and a bunch of dynamic headphones. Okay folks, enough with the talk, my ears are itching for some music, so let’s hit some ear-drums! The module board that can be removed is dedicated for the Heahphone and comes with 2 OP amps 4580. Out of the box, it sounds awesome already !You’re looking at a unit that was as detailed and transparent as the best DACs I put my hands on. It’s fully loaded with a lot of goodies, you get a full MQA decoder, the best Bluetooth codecs are on-board, plus it is a fully balanced DAC and preamplifier with endless possibilities. Gustard seems to be learning fast from their past mistakes, everything that wasn’t great on X16 was taken care of and for all of the reasons combined, X18 got a well-deserved silver award! You can access its user menu by pressing the Menu button on the remote or by a long press on the button to the far right. Once you do that, a user menu like this will appear: I2S : PCM up to 32bit 768kHz, Native DSD up to DSD512, DSD DoP up to DSD512, MQA hardware rendering

The included technology in the X16 is in line with DACs costing many times its modest MSRP, including a pair of ESS Sabre ES9068AS DAC chips, which are currently ESS’ top of the line 32-bit audiophile 2-channel chipset that includes full MQA decoding. In the headphone setup, it was mostly connected to the Benchmark HPA4 driving several high-end planar-magnetic headphones and a bunch of dynamic headphones. Okay folks, enough with the talk, my ears are itching for some music, so let’s hit some ear-drums! By default, ESS-Sabre converters are extremely potent in here, so I won’t be too flowery. Treble heads will appreciate its ability to show off everything that’s hidden in the top octave. Percussion work, snare drums and bells were sharp and outlined. In the first days, X18 sounded hotter to my liking, adding an unwanted ringing with treble intensive music, but a week later that’s no longer the case. It’s important having an extended and linear frequency response, so it could cover your entire music collection and I believe X18 got that fully covered. X16 was sometimes metallic and fake sounding, but I can no longer attribute such words to Gustard’s newest creation. I’ve experienced strong leading edges, snappy cymbals, impactful snare drums and shimmering tambourines, without the usual grain and harshness. Among the accessories, a remote, a USB cable, a power cable and an anthem, together with a guarantee card (with serial number). I nice touch. At this size, weight and capacitance, it was clear that at least several days of burn-in are needed before I can take it seriously for a long listening session. While I was writing and filming my Musician Andromeda review, the X26 PRO was connected to a balanced headphone amplifier, so that its entire circuit would be used. One week passed, I calmed my spirits and I sat down for a long listening session.In my home system, most of my listening is done with my Magneplanar LRS quasi-ribbon loudspeakers, which can tend to sound, perhaps, a bit bright with certain material. My other go-to loudspeakers, the Zu Audio Omens, use compression drivers in what is essentially a treble horn arrangement, and they also tend to sound a bit bright. So, there’s that dynamic I must deal with in trying to make an objective decision on how oversampling might be affecting what I’m hearing through the Gustard X16. That tendency towards brightness of both of my loudspeaker choices might be impacting what I’m hearing with oversampling engaged in Roon when played through the X16. I might feel (or hear) differently if the oversampling was done by HQ Player rather than Roon, but I don’t currently have full access, so for now, it’s a moot point. I plan on doing more serious listening in the near future, and try to reach some sort of consensus on how I feel about using oversampling with Roon and the X16. Overall, the frequency response of X16 felt complete, extended at both ends, without any rises or drops. Expect a straight line from the sub-bass to the top octave, with some extra topping on top. X18 together with U18 were used in a headphone setup first and then in a stereo setup. In the living room I’ve tried it as a DAC only unit, leaving the preamp duties to a Ferrum OOR + Hypsos, followed by two Benchmark AHB2 power amplifiers used in mono mode driving a pair of KEF Reference 3 standfloor loudspeakers. On less than perfect recordings, X18 can add some unwanted ringing in the treble and a higher pitch, but after adding the U18 into the chain, it single-handedly removed all traces of grain and listening fatigue. If you even experienced an R-2R ladder DAC or a well-made FPGA DAC (like those of Chord Electronics or Audiobyte), then you already know how real those can sound with acoustic music, as if musical notes are bonded with invisible silk threads. To a certain degree, this is exactly what U18 would be doing to all your DACs. It would add more flow, a bit more air in between the notes, it would further expand the stage, while adding even more refinement and a higher transparency. On entry-level DACs you can experience a lower noise floor and a better detail retrieval, but that isn’t the case with X18, as it’s already exemplary in here. Treble is the standard ESS Sabre affair, without the usual glare and brightness associated with this chipset. It goes sky high, there are as many details as you please, it just breathes in the treble. You will not find nasty pre or post-ringing in the treble. Its timing its perfect and it never appeared as harsh or bright sounding to me. The interesting part is that X26 PRO was always connected to a Benchmark HPA4 that is straight as a line and doesn’t awake as many emotions, it can even transform several sources into bright ones, but that never happened, even for a micro-second with the Gustard unit. I’m glad to tell you that it pairs very well with lean and linear setups, you can easily use it bright setups too. It worked with warm sounding setups, I personally used several Class-A amplifiers and it worked great with all of them. Keep in mind that you can also alter its voicing a little bit, by the help of its digital filters and NOS modes.

This DAC is a killer. Detailled, dynamic, wide and deep soundstage, neutral but not cold and not so much analytical. It grooves. It outperforms my AudioGD NFB29 9038 except if i am below -30db.

Tech Highlights

X18 has a clean front panel with just a simple monochrome OLED screen in the middle, an On/Off button to its left and there’s a volume wheel on the far right. If you want to use it in the DAC mode, select its maximum volume at 0 dB and if you will be using it as a DAC plus preamp combo, then select your desired SPL via its remote or volume wheel. A button is located in the middle of that wheel, a short press lets you choose a digital input and a long press will engage its user menu. Gustard is not forcing the use of its remote when changing settings, you can do that single-handedly, unlike other companies that require a remote for advanced settings.

Their frequency response feels pretty much the same, with the exception that big guy has more contrast and saturation, there is more bass, more midrange, more treble and a lot more naturalness can be felt while listening to it. X26 is a dynamics beast, always pressing the gas pedal. X16 is a shier sounding unit, you hear the same frequency response, the same footprint, but with a very different attitude.The X16 is remarkably well constructed, and is a really robust piece of audio kit that offers an astonishingly good level of connectivity at its modest price point.