| Neko Audio's D100 Digital to
Analogue Converter |
| Little Cat Feet |
| |
|
Oct 2009 |

Little
Cat Feet
The Neko Audio D100 is a 16-bit and 24-bit,
44.1kHz – 192kHz, dual PCM1794A chip,
passive transformer-based digital to
analogue converter employing tantalum
capacitors, 0.1% output resistors and
balanced XLR outputs. Unless you're as
electronically oblivious as I am; in which
case it’s a small black box with two blue
lights and a picture of a cat.
Not just any cat either- she's a cat
with a story. “The cat I used to create the logo is
named Nami. She's a calico I picked up from one of
those adoption shelter type places. Nami is actually
the most vocal of the cats I have (I have five--love
cats) and is always talking,” explains Wesley Miaw,
arbiter and originator of the little black box under
scrutiny here. He adds “she's also the fattest and
has the hardest time jumping around and climbing
things.”
You see, Neko translates to 'cat' in
Japanese (along with about 11 other things, some of
which are unprintable) and that's how Nami's visage
ended up lending an aristocratic air of cuteness to
the D100.
Why in this product introduction, do I seem far more
interested in Wesley’s fat and highly vocal cat Nami
than in the Tantalum capacitors or the passive
output stage he employs purportedly to purify the
signal path and deliver The Absolute Sound™ to you,
dear reader, in unadulterated, un-f’d with fashion?!
Because like you, I've heard it all
before and enough times to know that fancy parts
planted along a simplified electron path don’t
necessarily add up to something I wanna hear my
music through. What’s more, even if I love the
product in question, there’s never a guarantee what
I’m hearing is directly attributable to the
product’s supposedly unique selling points. To wit,
if I love Nordost cables, does that mean I prefer
them as a direct result of their famous
supposed “transmission at near the speed of light”
or their proprietary geometry? Not necessarily. It
well may be their particular tonal qualities just
happen to synergize nicely with my other particular
components. Maybe another cable without those exact
technologies would sound like just the ticket in an
alternate system. No ‘maybe’ about it— definitely.
The Cat is Out of the Bag
I’ll admit the wonderful review the Neko DAC got in
Tone Audio was the driving force behind my cat-like
curiosity about this little feline-fueled DAC. I’m
forever looking for a replacement for that aging
hall-of-famer of a front-end heading up my ‘Grand
Royale Golden Exalted Reference System’ (GRGERS),
the Lector Audio CDP 0.6T Mk. II. This is the
Silverback- the big boy on the block other guys
gotta snort at and knock off the sand pile if they
wanna be the ones spinning MY silver when the dust
settles.
While there have been others I’ve
admired; Naim’s CDX2/XPS2 and CD 3.5/Flatcap, the
Resolution Audio Opus 21, the Audio Note DAC 2.1x
sig with matching transport and the Raysonic CD128
etc., none of these assorted boxes has managed to
stay in my rig longer than the CDP 0.6T. It’s just a
balanced performer that’s all-around musical and to
date, unembarrassed by any manner of company it has
kept, no matter how highbrow.
I even preferred it to its big
brother; the Harry-Pearson-approved CDP 7T. While
the multi-box 7T impressed with boffo depth, width
and tonal color (voices were just glorious!), little
brother ultimately won me over with what I thought
was a bit more pace and excitement and a sunnier
tonal balance. Right out of the box though,
joining hands with my Lector player via a strand of
the wonderful Skywire Audio 1200 digital cable, the
D100 put me on notice a new contender had stepped
onto the sand pile; and this was no chest-thumping
primate- it was a cute lil’ feline.
With minimal if any break-in, the D100
dazzled me with its utter lack of distracting
dazzle. Hilary Hahn’s positively gorgeous recording
of Bach’s solo Partitas [Sony] was sparkling and
inviting. Wired up alternately with either Skywire
audio 1200 or Audio Art SE Cables, and with the
signal passing from the Lector as transport through
the little cat DAC, Hahn’s tone glowed, her
harmonics glinted and the rosin flew. This was
wonderful!
The AAM’s in-every-way-beautiful
performance of Handel’s concerti grossi [Harmonia
Mundi] was just radiant through the Neko. The D100
rendered up the fact this was an original instrument
recording to a greater degree than my Lector, and
not in a painful way; in a rewarding one. This was
one among myriad musical cues I started to receive
that perhaps the Neko was permitting me to hear a
touch more detail in my favorite recordings than the
Lector, all the while skirting the issue of an
excessively sunlit or clinical sound. Days and weeks
of blissful engagement later (okay—I took a break to
eat and stuff) and on to some larger scale fare, I
was officially and certifiably impressed and still I
persisted in playing recording after recording
trying to catch the little cat out. I could not.
With recordings such as the potent
Gergiev-conducted Tchaikovsky 5th [Philips] and
Beethoven’s late quartets, as played by the tone-meisters
Guarneri [RCA Victor], it became apparent that the
Lector was adding a dollop of weight to the midbass
and a pinch of sugar to the strings. As
compared with the Neko sound, such tonal additions
and subtractions could seem somewhat musically
subtractive. The Lector’s augmented midbass for
example, made me marginally less able to discern the
bass piano tones from the surrounding orchestration
in works such as the Brahms piano concerto no. 1
[BBC Music], in which the piano’s lower registers
are frequently sounded among the thrum of a thicket
of basses and cellos.
Now, I long knew the Lector formula to
be an intoxicating blend of dime-a-dozen tubey
virtues (tone, texture, weight), carefully sifted
through and refined such as to permit entry into the
mix of only trace amounts of tube vice
(ponderousness, darkness, additive coloration). And
yet, I somehow didn’t come to know this intimately
and biblically until Nami’s Neko, perched cat-like
atop the Lector, began to show me the finer points
of the shortcomings of my stereo’s long-time CEO and
front man.
Don’t just take my word for it. A
fellow Long Islander/audio dealer who contacted me
in order to request pilgrimage to my condom-minium
in order that he might be granted a hearing of the
Daedalus Audio speakers (permission granted after
suitable offering/prayer to Barry White and the
audio gods), immediately preferred the things
through the Neko DAC. Specifically he felt it to be
the more tonally balanced and detailed performer,
and it didn’t take him months of careful A/B’ing
either! More like minutes. Obviously not a
reviewer.
Planted deeply into my recliner, he
introspectively spun his mix of what I guessed was
alternative rock and umm, alternative rock-jazz, and
requested I leave ‘er in the chain for the six or so
hours we listened (and starved!). Request granted!
Subsequent listening via both my GRGERS and my
headphone system (no acronym as yet), consisting of
the redoubtable Sennheiser HD600 phones and a
battery-powered iCute headphone amp, provided some
further insight into the wiles of the Lector/cat DAC
standoff.
Via the D100, symphonic masterpieces
I’m fond of hearing not only went Jenny Craig on me;
shedding a few unwanted pounds in the midbass,
string tone brightened a tad and the midrange seemed
a bit more in line with the upper and lower
registers. Such tonal nip/tucks convinced me by
turns that here was among the most balanced- if not
THE most balanced- digital front-ends I’ve yet to
hear. Moreover, there was no diminution of
soundstage depth or width and absolutely no loss of
pace n’ rhythm. Regarding the latter, the Neko was
no better in this regard than my Lector- just no
worse. In my experience, that’s no mean feat, as the
Lector, though no Naim, can certainly get up and
dance.
Felicitous
Feline
In audio, when I hear passive anything, I get
scared. Scared that dynamics will be bloodily
sacrificed at the altar of the Gods of Clarity (say-
great first novel name, eh?). Scared that the
absence of said dynamism will render my system a
lifeless industrial sculpture rather than a living,
breathing musical conveyance. As much as one can be
said to strain to hear any lack of dynamism the
D100’s partially passive guts might impose, I did.
In fact, I A/B’d the Neko at long length with my
Lector via both my main system and my headphone
system and I came up with- nothing. No diminution of
dynamism that is, and no cause for concern. To
the contrary, the Neko’s superb retrieval of detail-
subtly but handily outstripping my Lector player and
many other players I have heard, caused me to muse
more than once that perhaps Wesley Miaw is on to
something with this passive output topology after
all. Then, as mentioned in my intro, I realized I
couldn’t conclude this one particular aspect of the
DAC’s circuitry was wholly responsible for the
Neko’s clarity. To wit, I have heard other
front-ends possessed of similar clarity that were
not graced with passive output stages. Though, given
the relative rarity with which they show themselves,
I am willing to concede that this passive topology
likely has at least a furry paw in things.

This passive output stage was
definitely responsible though for the low voltage
output of the unit, which caused me to notch the
volume up a bit every time I transitioned from the
Lector to the Neko. No big deal for an active
preamp, but I imagine this might give some passive
preamps trouble. The subsequent iteration of
this DAC, the D100 Mk. II, apparently differs from
the unit under review only in that it has more juice
in the output stage, mitigating this potential
issue. (The retail price of the Neko Mk. I is
$1295.00, that of higher output voltage Neko mk. II ,
$1395.00).
Other than this relatively low output
voltage, which was in any case a non-issue in my
particular set up, I suppose I should point out the
fact that the D100 outputs signal via balanced
connections only. Mr. Miaw supplied me with what he
feels are excellent XLR to RCA cables he himself
constructs. More over, if you pick up some of these
cables from Wesley, you can rest assured no mistakes
were made in their assembly as he informs me his cat
Niea generally watches him exceedingly closely
during this precision task, ready to strike (or at
least meow) at a moment’s notice should anything go
awry.
I suppose a very thorough (and better
paid) reviewer would have at least had the common
decency to listen to the D100 via a few different
brightly colored and very pricey interconnects.
Alas, no such XLR-equipped slinky jewelry was at
hand. In my defense, had I not found the Neko to
speak as eloquently as it did through its own Niea-approved
snakes, I certainly would have begged, borrowed or
stolen a suitably bling-bling pair of cables to try
and up the ante.
Still, you’re right; a snazzy set of high-end wires
might have improved matters further. But when a
thing is this right as it stands, why mess with it?
Oh yeah - that’s our ENTIRE FRIGGIN’ HOBBY!
Cat Fancy
In sum, I feel it is prudent and at least mildly
interesting to point out that while the Neko DAC
exceeded my Lector player in the categories of
recovery of fine detail and tonal balance, and
equaled it in soundstage breadth, depth and PRaT, I
still felt the Lector to be its equal in the making
of music. Perhaps it’s the tiniest tinge of golden
glow it bathes a venue in? Nostalgia? Ahhhh… a man
and his player.
No matter. I went back and forth between the two
units hundreds of times during the review process
and there were times I distinctly preferred the Neko,
and times I distinctly favored the Lector. This
preference did not depend on the type of recording
or upon musical genre. It seemed more whim or
momentary fancy really. If what I was listening to
at the moment sounded intoxicating and alive, then
that was the unit I swore to myself I would
keep.
Having just bought the Red Wine Audio
Isabella preamp while my checkbook was still smoking
from the Daedalus DA-RMa speaker purchase though,
alas, I ultimately decided to pass for now on adding
yet another wonderful piece to my life; winsome
white cat silhouette or no. Believe me, I would if I
could!
The Neko is almost certainly the most tonally
balanced digital piece I’ve heard, pretty much
regardless of price and very certainly makes music
on par with anything I’ve previously passed a signal
through. Such poised performance allied to
rock-solid construction, available for the Nami-approved
price of 1395.00 (in Mk.II guise) leads me to
conclude the Neko D100 DAC very likely represents
the cat’s whiskers in terms of digital value in the
here and now. My warm-and-furriest recommendation!
[N.B. No cats were harmed in the
making of this review]
I bid you peace.


Specifications
Inputs optical and coaxial S/PDIF
Outputs balanced XLR (single-ended RCA via
interconnects)
Frequency Response 20Hz - 20kHz (+0 -0.10dB); 3Hz -
22kHz (-3dB) @ 44.1kHz 20Hz - 20kHz (+0 -0.05dB);
3Hz - 31kHz (-3dB) @ 96kHz
THD+N <0.005% @ 44.1kHz -0dBFS <0.012% @ 96kHz
-0dBFS
Dimensions 10.5" (W) x 2.5" (H) x 6.5" (D)
Weight 5 lbs. 10 oz.
Power 120 or 240 Volts AC
Features
* 16-bit and 24-bit, 44.1kHz - 192kHz audio
(176.4kHz not supported).
* Optical and transformer isolated coaxial inputs.
* Dual PCM1794A chips in mono configuration.
* Passive transformer-based analog output stage.
* Tantalum capacitors, 0.1% output resistors.
* Balanced XLR outputs.
* RCA connections supported by XLR to RCA
interconnects, available separately.
* Gold plated input and output connectors.
* High quality steel enclosure.
* Toroidal power transformer in separate shielded
compartment.
Neko Audio LLC
P.O. Box 23405
San Jose, CA 95153-3405
Website:
www.nekoaudio.com
Email:
sales@nekoaudio.com

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