jdandy
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by J. Dan Daniell
As I began considering a comparison of the remarkable, albeit humble, Schiit Audio Yggdrasil DAC ($2399.00) against the respected Esoteric K-01X DAC ($20,000.00) the ancient fable of David and Goliath crossed my mind. Just how well could the Yggdrasil stand up against the formidable K-01X? Some audio enthusiasts may consider such a comparison child’s play, a complete waste of time. Others may scoff at the notion a DAC valued at 12% of its opponent would even be considered a worthy contender, sort of like bantam weight meets heavyweight. For others, optimism springs hope the underdog may prevail. With so many positive reviews written on both of these audio components, including my K-01X and Yggdrasil reviews, how these two DAC’s sound when compared to each other generates inescapable curiosity.
After removing the McIntosh MR88 tuner I installed the Yggdrasil DAC in the studio system rack on the shelf above the Esoteric K-01X and Aurender N10 music server. In addition to those three components the sound system consists of a McIntosh C1000C/P solid state preamplifier, MC2301 mono tube power amplifiers, Michell Gyro SE turntable with SME309 tonearm and Ortofon Cadenza Black moving coil cartridge, PurePower 2000 AC regenerator with battery backup, Furutech Flux 50, and Sonus faber Amati Anniversario speakers. All components are powered with Wireworld Silver Electra power cords. All components are connected with Wireworld Silver Eclipse IC’s, Silver Starlight coaxial cables, and the speakers are wired with Wireworld Silver Eclipse speaker cables.
In my estimation approximately 20% of the K-01X’s cost is reflected in its reference level VRDS Neo VMK 3.5-20S transport with dedicated speed controller and independent power supply. Since I won’t be using the K-01X transport, only the DAC, I discounted the K-01X value by that amount, considering this a shootout between a $2399.00 DAC and a $16,000.00 DAC, the Yggdrasil coming in at 15% of the K-01X DAC sans the transport. The price differential is substantial. The challenge comes down to whether the Yggdrasil is in the ballpark with the K-01X, possibly on second base, or conceivably sharing the pitcher’s mound. We shall find out.
For this review both DAC’s were fed digital music files from the Aurender N10 music server. Both DAC’s used coaxial digital connections. The analog outputs of both DAC’s were level matched via the trim control on the C1000C/P preamplifier. Both DACs are fully broken in with 700+ hours on the Yggdrasil and well over 1200 hours on the K-01X. Both DAC’s have been energized for weeks at full operating temperature. Each DAC had its own balanced inputs to the preamplifier so that I could make direct A/B comparisons instantaneously by switching between the two inputs on the remote control.
The Esoteric K-01X DAC features independent power supplies for each channel and uses two independent monaural DAC’s, each channel configured with a parallel array of 8 individual AK4495S delta-sigma convertors. The Yggdrasil DAC features an independent power supply dedicated to the dual monaural channels configured with 4 dual channel multibit Analog Devices AD5791 ladder DAC’s. Each of these DAC’s is quite dissimilar in how they perform digital to analog conversions.
Let’s get down to it. I began this DAC shootout with Steely Dan – Two Against Nature, “Cousin Dupree”, a 24/96 file played from the Aurender N10. The K-01X presented an immaculately clean presentation, bass was solid, voices and harmonies were defined with enough air to clearly identify both voices. Lead guitar sizzled and drums were separated and dynamic in their own space. Quickly switching to the Yggdrasil DAC I discovered a remarkably similar presentation. It was a real aha moment to suddenly realize these two DAC’s stand toe to toe. Bass was a tad more prominent from the Yggdrasil but only by a small extent. Drum dynamics were the equal of the K-01X and so were the voices and harmonies. I sensed that the Yggdrasil was a touch warmer but only by a thin hair. Switching back to the K-01X DAC I experienced a faintly drier, vaguely more analytical presentation that I would never have noticed without a direct A/B comparison to the Yggdrasil. What was immediately evident to me, the Yggdrasil is a serious competitor against the esteemed K-01X.
Playing Joe Bonamassa/Beth Hart – Don’t Explain, “Your Heart Is As Black As Night”, a 16/44.1 music file, this time I began with the Yggdrasil. The opening piano was presented with rich, believable weight. The lower octave notes and midrange chords felt pure. When Joe’s guitar and Beth’s voice appeared I was thoroughly engrossed in the performance. Switching to the K-01X DAC I noticed once again a slightly attenuated bass, not dramatic but discernible. The sensation of a drier unbuttered presentation returned with the K-01X. The sound was completely mesmerizing and fulfilling but there was an infinitesimal pinch of sharpening in the midrange, heard mostly in the timbre of Beth’s voice. Again, I think the Yggdrasil’s presentation has a trace more warmth than the K-01X. The difference between these two DAC’s is subtle. I doubt one could walk into a room with both DAC’s on display and tell me definitively which DAC they were hearing. One thing is for certain, the Yggdrasil has no problem sharing the limelight with the K-01X, no problem at all.
I went on to play Stevie Ray Vaughan – Couldn’t Stand The Weather, “Tin Pan Alley”, a 24/88.2 music file. The K-01X delivered a believable cymbal splash and drum roll as the song opened. Stevie’s guitar floated perfectly over the slow bass and the drummer’s rim strikes were crisp. I switch to the Yggdrasil and replayed this track. The cymbal splash and drum roll were the equal of the K-01X while the bass gained a touch more strength. As the song progressed, the dynamics of the drum strikes, guitar riffs, and Stevie’s voice continued to be fully represented from the Yggdrasil and the K-01X. As I switched back and forth between the two DAC’s it became evident both DAC’s have more similarities than differences. Their sounds are very close to each other, although one can sense the more analytical nature of the K-01X. Again, this is only noticeable during direct comparison.
I played a lot of other music from Bonnie Raitt, Alison Krauss, Beck, Lee Ritenour, Fleetwood Mac, Fiona Joy Hawkins, Enya, and more. Sometimes I switched back and forth between the Yggdrasil and the K-01X DAC’s during the songs, and other times I let the entire song play on one DAC, then replayed it on the other DAC. Neither DAC disappointed me in the slightest. I could listen to either one for hours. In fact, I have. I can say this, David did not slay Goliath, nor did Goliath slay David. Both of these DAC’s are truly astonishing performers and reveal their magic in every respect. In this shootout there is no winner with respect to the quality of the sound, the ability to present completely believable and engaging music performances, and leave a listener unconditionally satisfied. It has been said by a few people that the Yggdrasil sounds bright. I don’t have a clue where this rumor started but I can testify it is not true in my experience while enjoying the Yggdrasil in two different high-end sound systems. Rumors can often be persistent, especially left unchallenged, but that does not make them true. I heard nothing to support that notion.
The big elephant in the room is the cost difference between the two DAC’s. In my opinion, the performance differences between the Yggdrasil and the K-01X are not the determining factors. Schiit Audio has created an astonishing performer at a price point that makes some think it would be impossible for it to run with the big dogs. This shootout clearly demonstrated to me that is an incorrect assumption. When determining value one needs to consider how a DAC will integrate into their sound system. The Yggdrasil is a PCM only DAC, no DSD playback, no ultra high-end transport, no switchable filters, no external clock provisions, no dimmable blue fluorescent display, no isolation feet, and no exotic CNC milled casework. It is a basic DAC, but oh what a sound it delivers. I knew when I reviewed the Yggdrasil it was a genuine high fidelity performer with an uncanny ability to present music in a way that captures your emotions. When the music ends you feel refreshed, not fatigued. The Esoteric K-01X does not leave a listener wanting for anything, either. It is able to deliver strikingly whole and organic performances that will keep you parked in the sweet spot for hours. It is up to each individual to determine what is necessary to fill their requirements in an audio component. The Esoteric K-01X presents a full pallet of user features and a level of performance beyond reproach. The Schiit Audio Yggdrasil does one thing, and does it extremely well. It converts PCM into wholly believable and engrossing analog sound. Both of these audio components will thrill their owners with high quality audio reproduction.
It comes down to priorities, which particular features are most important to you, what digital file types must you be able to convert, and ultimately what excites you enough about an audio component to plunk down cash? Lucky for all of us there are choices that allow everyone to enjoy premium performance at both ends of the price spectrum without being forced to relinquish the extraordinary sound quality we all crave. At this level it is more about the spices than the main ingredients. Both DAC’s have a flavor that satisfies while offering surprisingly similar sound. The Yggdrasil and the K-01X each deliver leading edge performance that will compliment any sound system. You can’t go wrong with either one of these two DAC’s. So, who wins? You do!

As I began considering a comparison of the remarkable, albeit humble, Schiit Audio Yggdrasil DAC ($2399.00) against the respected Esoteric K-01X DAC ($20,000.00) the ancient fable of David and Goliath crossed my mind. Just how well could the Yggdrasil stand up against the formidable K-01X? Some audio enthusiasts may consider such a comparison child’s play, a complete waste of time. Others may scoff at the notion a DAC valued at 12% of its opponent would even be considered a worthy contender, sort of like bantam weight meets heavyweight. For others, optimism springs hope the underdog may prevail. With so many positive reviews written on both of these audio components, including my K-01X and Yggdrasil reviews, how these two DAC’s sound when compared to each other generates inescapable curiosity.
After removing the McIntosh MR88 tuner I installed the Yggdrasil DAC in the studio system rack on the shelf above the Esoteric K-01X and Aurender N10 music server. In addition to those three components the sound system consists of a McIntosh C1000C/P solid state preamplifier, MC2301 mono tube power amplifiers, Michell Gyro SE turntable with SME309 tonearm and Ortofon Cadenza Black moving coil cartridge, PurePower 2000 AC regenerator with battery backup, Furutech Flux 50, and Sonus faber Amati Anniversario speakers. All components are powered with Wireworld Silver Electra power cords. All components are connected with Wireworld Silver Eclipse IC’s, Silver Starlight coaxial cables, and the speakers are wired with Wireworld Silver Eclipse speaker cables.
In my estimation approximately 20% of the K-01X’s cost is reflected in its reference level VRDS Neo VMK 3.5-20S transport with dedicated speed controller and independent power supply. Since I won’t be using the K-01X transport, only the DAC, I discounted the K-01X value by that amount, considering this a shootout between a $2399.00 DAC and a $16,000.00 DAC, the Yggdrasil coming in at 15% of the K-01X DAC sans the transport. The price differential is substantial. The challenge comes down to whether the Yggdrasil is in the ballpark with the K-01X, possibly on second base, or conceivably sharing the pitcher’s mound. We shall find out.
For this review both DAC’s were fed digital music files from the Aurender N10 music server. Both DAC’s used coaxial digital connections. The analog outputs of both DAC’s were level matched via the trim control on the C1000C/P preamplifier. Both DACs are fully broken in with 700+ hours on the Yggdrasil and well over 1200 hours on the K-01X. Both DAC’s have been energized for weeks at full operating temperature. Each DAC had its own balanced inputs to the preamplifier so that I could make direct A/B comparisons instantaneously by switching between the two inputs on the remote control.
The Esoteric K-01X DAC features independent power supplies for each channel and uses two independent monaural DAC’s, each channel configured with a parallel array of 8 individual AK4495S delta-sigma convertors. The Yggdrasil DAC features an independent power supply dedicated to the dual monaural channels configured with 4 dual channel multibit Analog Devices AD5791 ladder DAC’s. Each of these DAC’s is quite dissimilar in how they perform digital to analog conversions.

Let’s get down to it. I began this DAC shootout with Steely Dan – Two Against Nature, “Cousin Dupree”, a 24/96 file played from the Aurender N10. The K-01X presented an immaculately clean presentation, bass was solid, voices and harmonies were defined with enough air to clearly identify both voices. Lead guitar sizzled and drums were separated and dynamic in their own space. Quickly switching to the Yggdrasil DAC I discovered a remarkably similar presentation. It was a real aha moment to suddenly realize these two DAC’s stand toe to toe. Bass was a tad more prominent from the Yggdrasil but only by a small extent. Drum dynamics were the equal of the K-01X and so were the voices and harmonies. I sensed that the Yggdrasil was a touch warmer but only by a thin hair. Switching back to the K-01X DAC I experienced a faintly drier, vaguely more analytical presentation that I would never have noticed without a direct A/B comparison to the Yggdrasil. What was immediately evident to me, the Yggdrasil is a serious competitor against the esteemed K-01X.
Playing Joe Bonamassa/Beth Hart – Don’t Explain, “Your Heart Is As Black As Night”, a 16/44.1 music file, this time I began with the Yggdrasil. The opening piano was presented with rich, believable weight. The lower octave notes and midrange chords felt pure. When Joe’s guitar and Beth’s voice appeared I was thoroughly engrossed in the performance. Switching to the K-01X DAC I noticed once again a slightly attenuated bass, not dramatic but discernible. The sensation of a drier unbuttered presentation returned with the K-01X. The sound was completely mesmerizing and fulfilling but there was an infinitesimal pinch of sharpening in the midrange, heard mostly in the timbre of Beth’s voice. Again, I think the Yggdrasil’s presentation has a trace more warmth than the K-01X. The difference between these two DAC’s is subtle. I doubt one could walk into a room with both DAC’s on display and tell me definitively which DAC they were hearing. One thing is for certain, the Yggdrasil has no problem sharing the limelight with the K-01X, no problem at all.
I went on to play Stevie Ray Vaughan – Couldn’t Stand The Weather, “Tin Pan Alley”, a 24/88.2 music file. The K-01X delivered a believable cymbal splash and drum roll as the song opened. Stevie’s guitar floated perfectly over the slow bass and the drummer’s rim strikes were crisp. I switch to the Yggdrasil and replayed this track. The cymbal splash and drum roll were the equal of the K-01X while the bass gained a touch more strength. As the song progressed, the dynamics of the drum strikes, guitar riffs, and Stevie’s voice continued to be fully represented from the Yggdrasil and the K-01X. As I switched back and forth between the two DAC’s it became evident both DAC’s have more similarities than differences. Their sounds are very close to each other, although one can sense the more analytical nature of the K-01X. Again, this is only noticeable during direct comparison.
I played a lot of other music from Bonnie Raitt, Alison Krauss, Beck, Lee Ritenour, Fleetwood Mac, Fiona Joy Hawkins, Enya, and more. Sometimes I switched back and forth between the Yggdrasil and the K-01X DAC’s during the songs, and other times I let the entire song play on one DAC, then replayed it on the other DAC. Neither DAC disappointed me in the slightest. I could listen to either one for hours. In fact, I have. I can say this, David did not slay Goliath, nor did Goliath slay David. Both of these DAC’s are truly astonishing performers and reveal their magic in every respect. In this shootout there is no winner with respect to the quality of the sound, the ability to present completely believable and engaging music performances, and leave a listener unconditionally satisfied. It has been said by a few people that the Yggdrasil sounds bright. I don’t have a clue where this rumor started but I can testify it is not true in my experience while enjoying the Yggdrasil in two different high-end sound systems. Rumors can often be persistent, especially left unchallenged, but that does not make them true. I heard nothing to support that notion.

The big elephant in the room is the cost difference between the two DAC’s. In my opinion, the performance differences between the Yggdrasil and the K-01X are not the determining factors. Schiit Audio has created an astonishing performer at a price point that makes some think it would be impossible for it to run with the big dogs. This shootout clearly demonstrated to me that is an incorrect assumption. When determining value one needs to consider how a DAC will integrate into their sound system. The Yggdrasil is a PCM only DAC, no DSD playback, no ultra high-end transport, no switchable filters, no external clock provisions, no dimmable blue fluorescent display, no isolation feet, and no exotic CNC milled casework. It is a basic DAC, but oh what a sound it delivers. I knew when I reviewed the Yggdrasil it was a genuine high fidelity performer with an uncanny ability to present music in a way that captures your emotions. When the music ends you feel refreshed, not fatigued. The Esoteric K-01X does not leave a listener wanting for anything, either. It is able to deliver strikingly whole and organic performances that will keep you parked in the sweet spot for hours. It is up to each individual to determine what is necessary to fill their requirements in an audio component. The Esoteric K-01X presents a full pallet of user features and a level of performance beyond reproach. The Schiit Audio Yggdrasil does one thing, and does it extremely well. It converts PCM into wholly believable and engrossing analog sound. Both of these audio components will thrill their owners with high quality audio reproduction.
It comes down to priorities, which particular features are most important to you, what digital file types must you be able to convert, and ultimately what excites you enough about an audio component to plunk down cash? Lucky for all of us there are choices that allow everyone to enjoy premium performance at both ends of the price spectrum without being forced to relinquish the extraordinary sound quality we all crave. At this level it is more about the spices than the main ingredients. Both DAC’s have a flavor that satisfies while offering surprisingly similar sound. The Yggdrasil and the K-01X each deliver leading edge performance that will compliment any sound system. You can’t go wrong with either one of these two DAC’s. So, who wins? You do!