Simaudio's Moon line should be something that most Listening Post customers are familiar with; we have had a couple of good examples on display here for quite some time. Well, Simaudio has done it again. In a similar vein to the 100D and 300D, they have released what promises to be a fantastic sounding, asynchronous DAC. Built around their M-AJiC32 circuitry (an asynchronous jitter elimination system) performing in true 32-bit fully asynchronous mode, the MOON 380D features the ESS SABREP32P Ultra DAC operating in 32-bit Hyperstream™ where the conversion process uses an astonishing 8 DAC’s per channel.
Adding to this is it's unmatched flexibility with eight (8) digital inputs covering the full gamut of connections – 2 x AES/EBU on XLR, 2 S/PDIF on RCA, a S/PDIF on BNC, 2 Optical (TOSlink) and a USB connection. Any of these inputs can support a 24bit/192kHz resolution. There is also a digital output and, interestingly enough, a digital monitoring loop.
Enhancing this Digital-to-Analog Converter are two (2) separate options; (i) The MOON MiND music streamer module which is actually a digital 9th input via WiFi or Ethernet connection, and (ii) a high quality remote-controlled volume circuit feeding both balanced (XLR) and single-ended (RCA) analog outputs. The MOON 380D is targeted at individuals with computer-based audio setups, large digital music collections or multiple digital sources.