AKM vs ESS: The Ultimate 2026 DAC Chipset Showdown

If you are skimming for an immediate answer before buying your next interface or DAP, here is the state of play in Q1 2026:

• The Winner for Analytical Listening: ESS Technology. Their latest HyperStream IV architecture (found in the ES9049 series) offers unrivaled transient response and noise floor management.

• The Winner for Musicality: AKM. The continued refinement of their separate digital/analog chip topology (Verita line) delivers a midrange timbre that feels less 'processed' to the human ear.

• The Trend: Implementation matters more than the chip. A poorly implemented AKM flagship will sound worse than a well-isolated mid-range ESS chip.

Let's rip the band-aid off. If absolute transparency is your goal—essentially, a straight wire with gain—ESS takes the crown this year. Their ability to push dynamic range numbers north of 135dB in real-world implementations (not just lab vacuums) is staggering. For mastering engineers and FPS gamers relying on spatial cues, the Sabre sound provides that hyper-real definition.

However, if you are chasing tone—that elusive quality that makes a cello sound like wood rather than a mathematical reconstruction of a string—AKM is the superior choice. In my lab, blind tests consistently show that listeners associate AKM-based distinct DACs with terms like 'holographic' and 'fluid.'

Neither is objectively 'better' in a vacuum. It comes down to whether you want to hear the recording (ESS) or the music (AKM).

To understand the sound, you must understand the silicon. These two companies solve the digital-to-analog problem differently.

AKM: The Split-Chip Approach

Back in the mid-2020s, AKM revolutionized the market by physically separating the digital filtering and Delta-Sigma modulation from the analog output stages onto different chips (the EX/EQ combo). In 2026, they have perfected this. By isolating the noisy digital processing from the sensitive analog output, they drastically reduce digital noise coupling. This results in what they market as "Velvet Sound"—a lower noise floor in the audible band that preserves micro-dynamics without harshness.

ESS: HyperStream Dominance

ESS relies on their patented HyperStream architecture, now in its fourth iteration. This method uses advanced time-domain jitter eliminators and heavy noise shaping to push distortion incredibly low. The focus here is on Total Harmonic Distortion plus Noise (THD+N) metrics. ESS chips are often complex, integrating more functionality onto a single die, allowing for incredible channel separation and detail retrieval.

We often talk about "coloration" in audio. While modern DACs are far more neutral than the R-2R ladders of the past, they still carry a fingerprint.

The ESS Signature (2026 Era):

• Treble: Extended and airy. The infamous "glare" of the 9038 generation is effectively dead, replaced by a smooth but highly revealing top end.

• Bass: Tight, impactful, and deeply textured. It starts and stops on a dime.

• Staging: Wide and precise. Image placement is laser-focused.

The AKM Signature (2026 Era):

• Midrange: This is the magic zone. Vocals have a tangible weight and presence that feels slightly forward.

• Treble: Rolled off ever so slightly in the ultrasonic range compared to ESS, resulting in a "sweeter" presentation.

• Decay: AKM chips tend to handle note decay in a way that feels more natural, mimicking the acoustic behavior of a room rather than a vacuum.

Note: Specs reflect top-tier implementations observed in Q1 2026 devices.

Here is the secret most manufacturers won't tell you: The power supply and analog output stage matter more than the DAC chip itself.

I have tested budget dongles using flagship ESS chips that sound thin and brittle because the manufacturer used cheap capacitors and a weak power rail. Conversely, I have heard older AKM chips in $2,000 units that sound divine because the output stage was designed with Class-A biasing and high-quality toroidal transformers.

In 2026, the "Chip Wars" are largely marketing fodder. When you look at devices from companies like Topping, SMSL, or FiiO, look at the entire circuit design. Does it use dual-mono power supplies? Is the IV conversion stage robust? An ESS chip can sound warm with the right op-amps, and an AKM can sound analytical with a sterile amp section.

One area where ESS pulls ahead for the tinkerers is the digital filter suite. The 2026 Sabre chips offer user-accessible distinct filter coefficients that drastically alter the pre-ringing and post-ringing of the signal.

• Fast Roll-Off Linear Phase: Standard, punchy, but can sound 'digital'.

• Slow Roll-Off Minimum Phase: More natural, mimics analog gear, preferred by many AKM fans despite being on an ESS chip.

AKM's filters are generally simpler and more 'set-and-forget,' curated by their engineers to adhere to the Velvet Sound philosophy. If you love to tweak psychoacoustic parameters, ESS gives you the keys to the car. AKM prefers to drive you to the destination in luxury.

Price-to-performance ratios have shifted. Historically, AKM suffered supply shortages that drove prices up. In 2026, supply chains have stabilized.

• Budget Tier ($50-$200): ESS dominates. Their integrated SoC (System on Chip) solutions are in almost every dongle and entry-level interface. They offer incredible value and specs that would have cost $1,000 five years ago.

• Mid-Fi Tier ($200-$800): A healthy mix. You will find dual-chip implementations here. This is the sweet spot for AKM, where the cost of their separate digital/analog architecture is justifiable.

• Summit-Fi ($1,000+): It's a draw. At this level, R-2R (Resistor Ladder) DACs become the real competition for both AKM and ESS. However, for Delta-Sigma lovers, the choice here is purely subjective flavor.