▼20万〜
　ASUS / Essence III
　AUDIO DESIGN / DAC-FA0
　Ayre Acoustics / CODEX
　CHORD / 2Qute
　CHORD / Hugo 2
　EXOGAL / Comet
　GRACE DESIGN / m920
　M2TECH / Joplin MkII
　NORTH STAR DESIGN / Impulso
　NORTH STAR DESIGN / Incanto
　Phasemation / HD-7A192
　PrismSound / CALLIA
　SIMAUDIO / Neo 240i
　SOULNOTE / D-1
　TechDAS / D-7 192DSD

▼30万〜
　B.M.C / Pure DAC MK2
　ESOTERIC / D-07X
　EXOGAL / Comet Plus
　GLASSTONE / MY-D3000
　LUXMAN / DA-06
　MYTEK DIGITAL / Brooklyn DAC
　Nmode / X-DP10
　NORTH STAR DESIGN / Excelsio
　PRIMARE / DAC30
　Questyle / CAS192D-G/LTD
　SOULNOTE / sd2.0
　WADIA / di122