At the top side, there is a smaller box containing the rest of the accessories that come with the device.

Which include display function (always on or auto-on) and brightness level, output level (4V or 5V, I chose 5V to match the output of my Gustard X26 Pro DAC), choice of PCM digital filter (I chose the default), the various internal preamp options like channel balance and volume control (which I disabled), and selections for Bluetooth use (which I also disabled). That said, at the point when I made the request for a review sample of the Topping E70 V, I didn't notice that it wasn't equipped for MQA decoding and playback. From the ESS Sabre flagship ES9028PRO on the E70 OG model, TOPPING has jumped back into the world of rich AKM DACs. All products sold on Headphone Zone carry a GST compliant invoice and all products sold include an 18% GST. D70 is somehow bonding all the notes together and caries all those to the listener in a very non-Delta/Sigma kind of way.I listen to a very broad range of music of all genres, including classic jazz, jazz vocals, folk, classical, chamber music, opera, rock (including alternative, classic rock, and progressive rock), and even some metal, rap, and country/bluegrass. AES input sounds about on the same level with USB or lower a bit, hard to tell, it sounded less tight and focused than USB but more natural and smoother. When used wirelessly or "wired," the TOPPING E70 Velvet is a versatile, Hi-Res-certified device that offers clean audio reproduction.

Several days passed after I contacted Topping in China; I was then redirected to Apos Audio, their US distributor. But USB has come a long way, and the USB playback capabilities of the E70 V either match or exceed those of the Gustard X26 Pro. I attached the included Bluetooth antenna, but never explored its functionality; I still believe—at this point, at least—that Bluetooth technology is still a bit half-baked, and isn't capable of providing true audiophile sound quality.

I agree with you that there is more to gain in speakers, although also there with brands like Revel we are close to perfection in passive speakers. Throughout the process, I continually compared A-to-B back-and-forth between the Topping E70 V and the Gustard X26 Pro/C18 combo. I will not split my listening tests into how it sounded with headphones or speakers, because it sounded the same in all of those instances so I will just continue describing what I’ve heard. To get even better sound quality from Bluetooth, we abandon the built-in DAC of QCC5125 and connect it's a digital signal to AK4499EX to decode.

In his opinion, the AKM implementation of DSD resulted in sound quality that bettered that of the ESS chips in every conceivable way; if I could possibly get my hands on one, I'd definitely be impressed! This allows the internal "magic" of the VELVETSOUND process to occur that gives the E70 V the edge over other delta-sigma DACs. Dual AKM designs always impressed me in terms of scale, however dual AK4497 in a desktop form is a first for me. The bright and large display is great to read from far, making the DAC just as suitable for general 2-channel system as well as desktop. To ensure the best Bluetooth sound quality, they rerouted the digital signal from the Bluetooth chip to the ES9028Pro DAC chip, allowing the ESS chip to decode the BT signal at the absolute best quality.Man does not see reality as it is, but only as he perceives it, and his perception may be mistaken or biased.