DACOverreview

Gustard X26 Pro

An overbuilt, dual-chip DAC that measures with the best — and splits listeners on whether all that hardware is audible.

31 sourcesUpdated
$900Typical US price

Score aggregates reviewer opinions across topics.

Gustard X26 Pro

The short version

What to know.

A line-level DAC and preamp, now discontinued and mostly found used at around $750–$1,100 (it launched at $1,499). Three benches agree it measures in the top tier: about 119 dB SINAD at 4 V balanced, 121–123 dB at its full 5 V, and roughly 125 dB of dynamic range. Sources agree it is heavily built. They disagree on most of the rest. On sound, the largest group of reviewers and owners hear a natural, dense, spacious presentation and call it a real step up; a second group, led by GoldenSound, finds it resolving but dry in timbre and unremarkable in stage depth; a third says the measurements leave nothing to hear, and owners who compared it with cheaper DACs heard little or nothing. On features, its I/O and Bluetooth are praised while the bench shows the 'custom' filters, the NOS mode and the clock input do less than advertised. On everyday use, owners report a hot chassis and, on some setups, USB noise on power-up and pops when switching inputs — issues Gustard addressed only partly in firmware. On value, most think it punched above its price, while the measurement camp notes cheaper DACs measure as well.

About this product

The DAC-X26 Pro of early 2021: two ESS ES9038PRO converters, one per channel, a discrete class-A output stage, twin toroidal transformers, Gustard's own K2 clock synthesiser with a 10 MHz reference-clock input, and USB, I2S, AES, coaxial, optical and Bluetooth inputs. It replaced the 2019 X26, and has itself been replaced by the X26 III (dual ES9039SPRO, built-in streamer, no Bluetooth), which now occupies its price; the Pro is sold mainly used. A line-level DAC and preamp only — no headphone output.

Gustard's X26 Pro was the Shenzhen company's 2021 flagship delta-sigma DAC: a 7-kilogram aluminium box with one ESS ES9038PRO chip per channel, a discrete class-A output stage in place of op-amps, two toroidal transformers, its own clock synthesiser and a socket for an external 10 MHz reference. Around that sit USB, I2S, AES, coaxial, optical and LDAC Bluetooth inputs, MQA decoding, three house filters, a NOS mode, and XLR and RCA outputs with a remote-controlled volume. It launched at $1,499.

It became the default answer to "what's above a Topping D90" for a couple of years, praised by reviewers and argued over by owners — about whether its engineering is audible, about heat, and about a USB input that misbehaved with some Linux streamers. It has since been replaced by the X26 III, so today it is mostly a used-market buy.

A good fit for

  • Buyers who want a lot of digital inputs — AES, I2S, optical, coaxial, USB and LDAC Bluetooth — in one box
  • Driving a power amp or active monitors directly, using its balanced 5 V output and remote volume
  • Used-market shoppers who want state-of-the-art measurements and heavy build for under its old price

Think twice if

  • You run a Linux-based streamer over USB and can't use another input
  • It has to sit in a closed cabinet or stacked under other gear
  • You want a headphone output — it has none
  • You'd rather have a new unit with a current warranty; the X26 III now occupies its price

The reviewer consensus

Agreement &
disagreement.

5 / 6topics divide opinion
1 Strong agreement5 Divided opinions

Common ground2

  • Measures in the top tier: about 119 dB SINAD at 4 V balanced and 121–123 dB at its full 5 V, across three benches
  • Very heavily built — thick aluminium, twin toroidal transformers, a discrete class-A output stage

Points of contention5

  • Sound: a natural, dense, spacious step up, or resolving but dry and flat in stage, or nothing audible beyond what cheaper DACs do
  • Noise: silent in most systems, but USB start-up noise on some Linux streamers and pops when switching inputs for others
  • Features: generous I/O and robust Bluetooth, but the custom filters, NOS mode and 10 MHz clock input do less than claimed

A closer listen.

6 topics · 5 divided
Left: criticalRight: positiveTighter lines: more agreement

Transparency

PositiveDivided opinions
Reviewer sentiment20 supporting sources
CriticalNeutralPositive

Band: opinion spread · Dot: weighted average

Sources split three ways on whether the X26 Pro has an audible character, and whether it is a good one. The bench is not in doubt: ASR measured 119 dB SINAD at 4 V from the XLR outputs and 121 dB at full output, L7Audiolab 119–123 dB, GoldenSound 125 dB of dynamic range — figures where distortion and noise sit far below audibility. The largest camp, mostly reviewers and long-term owners, hears more than that: Soundnews a warm, dense midrange and heavy bass it rates alongside its $3,000 reference, DrummerLeo a warm-neutral tuning close to far dearer DACs, Head-Fi and HiFiVision owners a natural, spacious sound that outdid their Topping and Chord DACs. A second camp hears a flaw: GoldenSound calls the timbre slightly dry and the stage no bigger than a cheaper SMSL's, and owners describe a flat, two-dimensional stage, a glassy top end next to a Topping, or a hard, bright sound out of the box. A third camp says the measurements are the story: Amir praises the engineering but not any sound, one owner who compared it with an SMSL SU-8 heard no difference, and another expects it is identical in transparency to a D90SE.

Measured

ASR: SINAD 119 dB at 4 V (XLR), 121 dB at full output after the firmware fix; RCA a couple of dB lower. L7Audiolab (APx): 119.3 dB at 4.07 V and 122.5–123.1 dB at 5.13 V balanced. GoldenSound (APx555): AES17 dynamic range 125.4 dB, SNR 127 dB; its third harmonic rises about 15 dB at −3 dBFS versus full scale, still at very low levels.

vs. listeners — The bench puts every distortion and noise product far below audibility, which is the third camp's point. The other two camps describe opposite characters from the same box, and most of those impressions come from sighted, unmatched comparisons. Soundnews' own level-matched blind test against its $3,000 Matrix Element X found the two almost indistinguishable, with only small differences in midrange density.

Where it splits
A natural, dense, spacious sound — a real step up from cheaper DACs46%

“The biggest surprise was its warmer tonality, it packs muscle mass in the midrange, opposed to popular belief that ESS-Sabre unit cannot form a denser midrange.”

Sandu Vitalie, Soundnews
Resolving but flawed — dry timbre, an unremarkable or flat stage28%

“timbre of instruments and vocals is just a little bit on the dry side”

GoldenSound (video review)
Measures with the best; direct comparisons with cheaper DACs find little or nothing to hear26%

“It shows that you can build a DAC (almost) from scratch and get superb performance”

Amir Majidimehr, Audio Science Review
Link to this topic

The hardware

Specifications.

Checked

Design

Form factor
Desktop
DAC
ESS ES9038PRO ×2 · Delta-sigma
PCM
768 kHz / 32-bit
DSD
DSD512
MQA
Yes

Connection

Digital inputs
USB-B, I²S, AES/EBU, Coaxial, Optical, Bluetooth
Line outputs
XLR, RCAvariable (preamp)
Preamp output
Yes
Bluetooth
Bluetooth 5.0LDAC, aptX HD, aptX, AAC, SBC
Power
Mains (internal PSU)

Physical

Dimensions
330 × 260 × 65 mm

Gustard rates the XLR output at 5 Vrms and the RCA at 2.5 Vrms, both with 100 Ω output impedance. Manufacturer-published figures, not measurements · from audiophonics.fr, audiophonics.fr.

Follow the evidence

Sources 31

1–6 of 31 sources

Read with context

Limitations & method.

As of

What to keep in mind 5

  1. A read of where reviews and owners landed as of October 2026. The X26 Pro is discontinued, so most of what's written about it dates from 2021–2022, and a used unit may be on any of several firmware versions.

  2. Several of its known quirks — USB noise with some Linux streamers, pops on input changes, the filter menu on early units — depend on your setup and firmware, so your experience may differ in either direction.