[ashenjanath]

I’ve been reading about different DAC chips (ESS vs AKM vs R2R) and I’m curious about the audible differences. Some say it’s subtle and depends more on implementation, while others find big differences in tone and detail. For those who’ve compared multiple DACs, what kind of sonic changes did you notice?

[Bodhi]

Welcome to the forum . I know that my Vitus SCD-025Mk2 uses Analog Devices ADI1955 dac chips which are a Multibit Sigma-Delta chip. Hans Ole Vitus commented in the High Fidelity Magazine review "We evaluated pretty much everything else, and did not feel a big step forward and hence stayed with it".

I recall Hans telling me that the dac chips, provided they meet all the performance requirements, are less important than other factors such as the power supply, transport mech, clock, i/u converter, upsampler etc. Apropos that, the SCD-025Mk2 uses the EngineeRED Q8 stereo synchro upsampler which upsamples all signals first to 384 kHz/24 bits, and only then sends the signal to the two DACs.

That said, my next cd player will be the Accuphase DP-770 which uses two 32-bit Hyperstream ES9028 PRO chips from ESS Technologies, with eight parallel channels using ANCC noise reduction circuitry. Individual preference of dac chips aside, that player won't be confused with an Esoteric or any other player, as it has Accuphase' house sound. Good luck with your project!

[AllanS]

Welcome aboard!
  All other things being equal, there will be those who can hear a difference between chips.  But how often are all other things equal except during product development which the general consumer isn’t exposed to?  Add individual hearing differences to all that and you get the general consensus that, as you and Bodhi said, the chip is less important than the implementation.
  For these reasons, and because I’m not one of those who hears specific differences (am thankful for it), I tend to rely on the opinions of more informed commentators whose preferences are similar to mine and whose opinions I trust.  Exceptionally knowledgeable folks whose opinions I trust have said AKM is more musical than ESS - a very broad brush that invites a lot of grief.  But that led me to the Eversolo DMP A8 implementation of an AKM chip set. I’m pretty content because the overall presentation is easier on the ears - less bright/shrill - than the generally well regarded DAC it replaced that used an R2R chip and less hyper detailed/ unnatural presentation in another generally well regarded ESS implementation.  That said the DAC I’d try next is a Denafrips Pontus 15th R2R because I’ve liked what little I’ve heard and I guarantee there’s also a similarly priced ESS implementation that I’d probably like. So my limited experience lines up with the implementation consensus.
Good luck!