$34,000/$5995

Berkeley Audio Design has long created fabulous sounding DACs that compete with the very best, but at more down-to-earth prices. Although the new Alpha DAC Reference Series 3P is $34k, it is competitive with six-figure DACs. This new “3P” (the “P” is for “Perfected”) is an update to the company’s longstanding flagship converter, the Alpha DAC Reference. Owners of the previous generation can upgrade. Concurrently, the company introduced the Alpha USB Reference that takes in USB and outputs AES/EBU or SPDIF. Together, these two products make a great digital front-end significantly better sounding in every way. All of Berkeley’s manifold virtues are taken to another level—clarity, focus, soundstaging, dynamics, and bass power and extension. Anyone looking for the state of the art in digital conversion should audition the Berkeley Alpha DAC Reference Series 3P and Alpha USB Reference. (361)