The ES9038Q2M at $99: What This Means
The ESS ES9038Q2M is a high-performance DAC chip that, five years ago, appeared primarily in digital-to-analog converters costing $200–500. It supports 32-bit audio at up to 768kHz, handles native DSD512, and measures with SINAD figures that exceed almost every application it’s used in.
The Topping E30 II puts this chip in a $99 standalone DAC. That’s the entire story of why this product exists and why it’s so consistently recommended: the chip that was reserved for premium components is now accessible at a price that makes the upgrade decision trivially easy.
Build and Design
The E30 II is a compact aluminium unit — roughly the size of a hardback novel — with a small OLED display on the front showing the input source, sample rate, and selected digital filter. The display is genuinely useful: knowing whether your source is playing 44.1kHz PCM or 96kHz material is helpful context for understanding what your system is processing.
The front panel also houses the source selector and filter adjustment buttons. The rear panel provides USB-B, optical, and coaxial inputs, and a pair of RCA analogue outputs. The RCA outputs are single-ended only — there’s no balanced XLR output at this price.
Build quality is solid for $99. The aluminium chassis feels appropriate, the buttons have good tactile feedback, and the unit sits stably on a desk.
USB Power Note
The E30 II is USB-powered rather than wall-powered. This means it draws its operating current from your computer’s USB port rather than the mains. For most modern computers this is fine — USB ports are well-regulated and low-noise. For older desktop computers with poor power delivery or long USB cable runs, some users have reported slight noise issues.
The solution is a USB isolator or powered USB hub if issues arise, though most users never need to address this. The more practical note is that there’s no separate power supply to manage — just plug the USB cable in and the unit works.
Digital Filters: A Brief Explanation
The E30 II includes seven selectable digital filter options — fast linear phase, slow linear phase, minimum phase, and several hybrids. This sounds more significant than it is in practice: the audible differences between filters are subtle and primarily affect very high-frequency content above 10kHz. Most listeners will pick one and never revisit the setting.
That said, if you’re the kind of listener who enjoys experimentation, the filters are a genuine feature. The “slow rolloff” filters are preferred by some for a slightly warmer presentation; the “fast linear” option maximises flat frequency response up to the Nyquist limit.
Sound Quality
The E30 II sounds like an ESS chip: clean, detailed, slightly bright compared to AKM-based alternatives, with excellent transient response and good extension at both frequency extremes. The ES9038Q2M character is well-documented at this point — it prioritises accuracy over warmth.
Bass is controlled and extended. Midrange is transparent and accurate. Treble is extended and slightly forward — this is the ESS character that some listeners describe as “analytical” and others as “detailed and honest.” Combined with a warm amplifier like the Schiit Asgard 3, the slight brightness is balanced pleasantly. Combined with a neutral amplifier like the Magni Heresy, you get the cleanest, most transparent version of the ESS sound.
The Practical Case for a Dedicated DAC
The honest truth about DACs is that beyond eliminating noise and providing a proper analogue output, the differences between competent implementations of the same chip are subtle. The reason to buy the E30 II isn’t primarily because it sounds dramatically better than your laptop’s headphone jack (though it may — it depends on the laptop). It’s because:
- It eliminates electrical noise from your computer’s internal components
- It decouples your audio chain from the computer’s power supply
- It provides a stable, jitter-resistant digital-to-analogue conversion stage
- It gives you independent volume control and input switching
For anyone building a desktop headphone setup with a dedicated amplifier, a DAC completes the chain and removes the computer’s audio circuitry from the equation. The E30 II does this excellently for $99.
E30 II + Magni Heresy: The Budget Reference Stack
The combination of the Topping E30 II ($99) and the Schiit Magni Heresy ($109) is one of the most-recommended budget audiophile setups available. Total cost: $208. Both units measure superbly. Both are neutrally tuned. The Magni provides more than enough power for any headphone at any impedance.
This stack with an HD 600 ($299) totals approximately $510 and represents a genuinely world-class listening setup — one that stands comparison against equipment costing significantly more. The E30 II is the entry point to that recommendation.
