Fully-balanced desktop DAC with dual ES9039SPRO chips 

The Gustard X26 III is a flagship DAC designed for exceptional detail, spacious imaging, and modern connectivity in one refined unit. Building on the X26 Pro, it features twin ES9039SPRO DAC chips, a precision FPGA-controlled clocking system, and a discrete Class‑A analog stage for natural warmth. With integrated network streaming—including Roon, AirPlay, and UPnP support—and fixed balanced and single‑ended outputs, it’s a versatile centerpiece for high‑resolution audio systems.

Dual ES9039SPRO DAC Chips

Each stereo channel is powered by its own ES9039SPRO chip, complete with independent power rails. This architecture maintains superior channel separation, reduces crosstalk, and enhances imaging precision, helping instruments and voices occupy clear, distinct spaces in the soundstage.

Built-in Network Streamer & USB Interface

Equipped with LAN (100/1000 Mbps) supporting Roon/Bridge, AirPlay, UPnP, Spotify, HQPlayer NAA, and more via CelWare 3.x, the X26 III can directly access streaming services or your local library. A USB-B port driven by XMOS XU216 supports high-res PCM768 and native DSD512.

Precision Clocking & FPGA Control

Featuring the GCLK‑02 clock module and a femtosecond-grade clock generator, the DAC minimizes jitter for cleaner audio timing. A powerful FPGA handles PLL shaping, DOP decoding, digital filtering, and depop control—key steps in ensuring smooth signal flow. 

Analog Class-A Discrete Filter

Following the DAC chips, a discrete Class-A analog low-pass filter—designed specifically around the ES9039SPRO's characteristics—delivers natural warmth and low noise. This arrangement supports a vivid but accurate tonal balance. 

Fixed-Balanced & Single-Ended Outputs

The X26 III provides fixed-volume outputs via RCA (2.5 V RMS) and XLR (5.1 V RMS), both with 100 Ω impedance, ideal for integration with external preamps or power amplifiers. 

Compact, Efficient Build

Encased in a 330 × 260 × 65 mm aluminum chassis, the unit weighs about 7 kg (packaged) and draws less than 25 W. It supports both 115 V and 230 V mains with a manual switch.

Product Highlights

• Dual-channel ES9039SPRO DAC chips with independent rails

• PCM up to 768 kHz, DSD512, MQA decoding (via USB/LAN)

• Integrated network streamer: Roon, AirPlay, UPnP, Spotify, HQPlayer NAA, and more

• GCLK‑02 femtosecond clock & FPGA-based PLL, DOP, and digital filter control

• Discrete Class-A analog low-pass filter

• Fixed-output RCA (2.5 V) and XLR (5.1 V), both 100 Ω

• Compact aluminum chassis (330 × 260 × 65 mm), 7 kg packaged

• Low power draw (< 25 W), dual-voltage support

Specs

• DAC Chips: 2 × ES9039SPRO

• Digital Inputs: LAN (100/1000 Mbps), USB-B, Coax, AES/EBU, Optical, IIS, HDMI-I2S

• Sampling Rates: PCM up to 768 kHz; DSD512; MQA via USB/LAN

• Streaming Protocols: Roon/Roon Bridge, AirPlay, UPnP, mConnect, BubbleUPnP, Spotify, QQMusic, HQPlayer NAA

• Clock Input: 10 MHz BNC (square/sine, 0.2–3.3 V)

• Analog Outputs: RCA 2.5 Vrms & XLR 5.1 Vrms; 100 Ω impedance

• Performance: FR 20 Hz–20 kHz ±0.3 dB; DNR >128 dB; SNR >127 dB; Crosstalk –132 dB @10 kHz; THD+N ≤0.0001% @1 kHz; IMD ≈0.001% @–1 dBFS

• Power: AC115/230 V, <25 W

• Dimensions: 330 × 260 × 65 mm | Packaged: 420 × 360 × 175 mm

• Weight: ~7 kg packaged

What’s Included

• Gustard X26 III main unit

• Remote control

• USB-A to USB-B cable

• Power cable

• User manual

Featured reviews

"A headbanger and dopamine-rusher. It's an outstanding-sounding DAC with little to no compromises." -SoundNews