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audio-gd-d27-01-frontaudio-gd-d27-05audio-gd-d27-10audio-gd-d27-09d27d2Audio-GD - D27.38  - Discrete Balanced Dual ES9038 PRO FPGA Accusilicon  DAC - PCM / DxD / DSD - Pre- & Headphone Amplifier

Audio-GD - D27.38 - Discrete Balanced Dual ES9038 PRO FPGA Accusilicon DAC - PCM / DxD / DSD - Pre- & Headphone Amplifier

€ 1.849
€ 1.528 excl VAT
Audio-GD - Remote Control (IR) Aluminium
Coaxial RCA Input (Replace BNC)
Headphone output gain
AES/EBU Digital Input
Additional RCA output (Replacing ACSS)
Power cable (Default C13 EURO)
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  • Description
  • Specifications

Audio-GD - D27.38 Balanced Dual ES9028 PRO FPGA 3x Accusilicon AS318B DAC / Pre / Headphone Amplifier (DSD, DxD, Amanero USB)

Balanced Headphone & pre- amplifier with integrated digital analogue converter based on flagship from Sabre, the  Dual ES9038Pro. All parts and components are selected based on excellent sonic and measurements performance. Components are e.g. from DALE resistors (USA), WIMA capacitors (Germany)  and NOVER parts (UK) . The used components but also the technical design (e.g. discrete analogue section) of this system were being selected after many years of experience and practices and are considered to perform and provide sublim sonic results. Supporting today's high resolutions and up to date interfaces like USB and I2S.

Latest update: Volume boards are equipped with Vishay KOA resistors (dual parallel)  to achieve very low tolerance  (0.05%)

Dual ES9038 Pro design, one per channel in mono mode, this improves the channel crossover and sound stage is larger and extremely precise.

es9038pro chip pic

2019 version of D27

3x Femto Accusilicon 318B femto oscillators clocks included


  • Discrete  balanced DAC & headphone- &  pre-amplifier
  • Three Femto Accusilicon AS318B oscillators clocks
  • DSD & DXD support from USB and I2S
  • Dual Sabre ES9038Pro 32bit / 768K
  • Asynchronous 32bit / 384K  transfer  USB-32 Chip
  • Shortest current driven signal path with discrete and DC coupled ACSS output stages
  • Three R-core transformers
  • DALE resistors (USA), WIMA caps (Germany)  and NOVER components (UK)
  • 6-group PSU's to purify the power supply
  • Four-channel digital controlled relay-based volume control to avoid channel imbalance and will improve sound quality
  • 80 steps volume control in both high gain mode and low gain mode. smooth volume level control
  • Static storage control software to avoid degrade sound quality, the MCU will be disabled when inactive 
  • Amanero combo384 with isolation


  • 1. Coaxial RCA SPDIF
  • 2. Toslink / Optical
  • 3. HDMI I2S LVDS
  • 4. USB Amanero


  • 5, Analog XLR input
  • 6, Analog RCA input


Line outputs can be set to variable or fixed

  • ACSS balanced 
  • XLR balanced
  • RCA single ended
  • Headphone (4-pin) XLR balanced
  • Headphone 6,3mm jack single ended

FPGA Responsibilities

  1. Separate the data for left en right channel for each ES9038 Pro mono for best performance
  2. Re-clock process and FIFO design for all inputs; output data is synchronized with clock signal to reject jitter.
  3. Built in high performance SPDIF interface  to avoid usage of the poor performing SPDIF interface inside the ES9038 Pro.


Volume control consist of relay-controlled attenuators. Fully-independent, fully-balanced stereo volume controls. The volume controls feature consist of high-precision 0.05% tolerance film resistors and golden contact relays. Buffered inputs and outputs.There 4 channels volume boards are built in the unit to achieve ultimate balanced volume control. They are controlled by a digital signal controlling the high quality relays switching the precision resistors in analog area.

Audio-GD lineair volume characteristic Volume steps in comparison to standard volume control
volumecontrol1 volumecontrol2

Quality of volume control is very important in balanced applications . It have to effectuate the four channels to work as synchronous as possible to keep the balanced signal in perfect shape. In traditional volume controls the balanced output will introduce distortion which will negatively influence sound quality and performance and might even get worse than a single ended setup and waste the advantages of balanced designed solution.



The final step the of the signal flow are the analog output stages, they can have a massive effect the total sound quality.
The output stages are directly placed behind the ES9038 pro dac chips and they are built with discrete transistors through-hole components becuase this offers the best results we discovered after many years of experience.
The high speed ACSS (propitiatory Audio-GD current driven signal processing system) are non feedback designed and work in current signal mode, hence the dual ES9038 pro output is in current mode amplified by the ACSS amp. No shortcuts are taken; a complete current driven solution. 
The output buffers are the pure class A , built with 4 pcs 150W (in total 600W ) per channels; to drive even the most difficult headphone without any problem. The class A output stages will make sure you will get the most pure and real sound reproduction.


Download USB Amanero drivers for Windows 10
Download USB Amanero drivers for Windows 7 & 8

No drivers required for Linux and/or Mac OS
OSX 10.6+ and Linux with UAC2 compliant kernel
Microsoft Windows: KS/Wasapi/WDM/ASIO

Brand URL :
Weight: 12 kg
Width: 430 mm
Length: 430 mm
Height: 93 mm
Magna Hifi - Webshop: Audio-GDAudio-GD


DUAL Sabre ES9038Pro + FPGA
0.5 Vp-p
19 dBm
0.7V to 5V RMS (RCA) 0.7V to 10V RMS (XLR)
USB: 44.1 - 384kHz | Coax: 44.1 - 192kHz | Optical: 44.1 - 96kHz
1.0, 1.1, 2.0 & 3.0
Windows, iOS, Linux
100 steps Super Exponential Volume Characteristic
10V RMS (balanced max)
5 V RMS (balanced, max)
19V RMS (balanced, max)
16000MW / 25 ohm 8000MW / 50 ohm 4000MW / 100 ohm 1300MW / 300 ohm 650 MW / 600 ohm
W430 X L445 X H80 (Aluminium )
Remote Control
USB Cable
IEC Power Cord
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