The ultimate headphone power stack is back and around the $500? This review looks at the Topping L50 headphone amp and E50 DAC. In this review, we use balanced Apos Audio Flow cables to connect the Amp and DAC. The L50 headphone amp comes in at $230, and the E50 DAC is $280. Both the DAC and Amp are competent units that we will explore.

The Topping E50 and L50 are compact units coming in around 6.1” x 5” x 1.6” the amp is a hair longer as it has a volume knob.

Some highlights of the specs of the products include:

E50 DAC

·        ESS ES9068AS DAC chip

·        0.00009% THD+N

·        DSD512 Native

·        PCM 32-bit/768kHz

·        Full MQA decoding via USB

·        RCA & balanced TRS outputs

·        Remote control

·        Specs

·        PCM: 44.1kHz-768kHz/ 16bit-32bit

·        DSD: DSD64-DSD512 (Native), DSD64-DSD256 (DoP)

·        MQA: Full decoding

·        Coax/optical in

·        PCM: 44.1kHz - 192kHz/ 16bit-32bit

·        DSD: DSD64 (DoP)

·        MQA: Renderer decoding

·        Single-ended input decoding parameters (USB in @96kHz):

·        THD+N (A-wt): <0.0001% @1kHz

·        THD (No-wt 90kBw): <0.0003% @20-20kHz

·        SNR (A-wt): 124dB@1kHz

·        Dynamic range (A-wt): 124dB@1kHz

·        Frequency response

·        20Hz-20kHz(±0.1dB)

·        20Hz-40kHz(±0.3dB)

·        Output level: 2Vrms @0dBFS

For more information visit:

TOPPING E50 DAC (Digital-to-Analog Convertor) – Apos Audio

L50 AMP

·        Three gain settings

·        NFCA module

·        Channel crosstalk@1kHz: -119dB

·        Input sensitivity

·        60Vrms @G=L

·        12Vrms @G=M

·        2.7Vrms @G=H

·        Gain

·        Balanced input

·        THD+N@1kHz (A-wt)

·        <0.00006% @ output=780mW (32Ω)

·        <0.00006% @ output=333mW (300Ω)

·        THD 20-20kHz (90kBW)

·        <0.0001% @output=780mW (32Ω)

·        <0.0001% @output=76mW (300Ω)

·        Output power

·        3500mW x2 @16Ω THD+N <0.1%

·        2800mW x2 @32Ω THD+N <0.1%

·        2000mW x2 @64Ω THD+N <0.1%

·        540mW x2 @300Ω THD+N <0.1%

·        290mW x2 @600Ω THD+N <0.1%

For more information visit:

Topping Stack

The Build

There are two toggle switches on the front of the L50 headphone amp when looking at it from left to right. The first toggle switch is to turn on the amp and choose from the balanced or single-ended input. The next toggle switch is the gain switch allowing you to select from low, medium, and high gain.

There are two outputs to select from - a four-pin XLR or a ¼” TRS. And last on the front panel is the volume knob. The volume knob is black plastic with the ring of the knob accenting and matching the case color. The amp case is made of anodized aluminum and is available in black, white, red, and blue colors.

On the rear of the headphone amp, when looking at it from left to right, is the TRS ¼" input, RCA left and right inputs, TRS ¼" outputs, and a 15V power adapter input. In addition, four tiny ultra-sticky rubber feet support the L50 amp for reliable stacking.

The L50 headphone is a great amp that works in unison with the E50 Topping DAC. The L50 uses Topping's proprietary NFCA design to produce maximum power while keeping minimal THD at a mind-blowing 0.00006% and close to no heat. While simultaneously making full power through the Single Ended or Balanced circuit of up to 3500mW x2@16Ω. A headphone amplifier would not be worth using if it were not "quiet."

The E50 DAC complements the L50 AMP as both have the same footprint and the same quality. The E50 has full MQA decoding and rendering and will do up to 32/768 PCM.

Included with the Topping E50 is a remote to control volume, select from USB, Coax, or Optical, choose from different audio filters, and power on or off the unit. One nitpick is that the DAC lacks a power supply but uses a power plug to USB-A instead. Therefore, you will need to supply a power adapter, such as one used for a cell phone charger.

The front panel can display the bitrate, input, and input type.

On the rear of the E50 is the TRS ¼” inputs, RCA left and right inputs, coax in, optical in, USB in, and the 5V power input.

Like the L50 headphone amp, the E50 DAC is made of anodized aluminum and comes in black, white, red, and blue.

With the remote several functions may be performed, such as pressing left or right on the D-Pad to select from the inputs, pressing up or down on the D-Pad to select volume, turning on or off the unit, turning on or off the display, choosing filters, and choosing outputs to send to an amp.

As mentioned earlier we are also using a pair of balanced TRS ¼" cables from Apos audio. These are quite well made, and we’d recommend pairing them with the E50.

The Evaluation

As we enter "Faces of Stone" by David Gilmour, we start with a black background due to the low THD and hear only a single piano and the distant crash of a wave. Following an acoustic guitar, David's voice, and the rest of the band, each instrument was recreated precisely in the darkness of the Topping E50.

Next, we listen to Cory Weeds' "It Could Happen to You" to assess the speed separation since this is a track filled with multiple saxophones, pianos, and a drum set following different time signatures. This could be muddy for a lesser amp, but this is a cohesive match with the L50 and E50.

Finally, the Eagles' unplugged version of "Hotel California" is one test track I use to evaluate for both vocals and low end. Using this track did not disappoint. The same low-end slam continued, the singers were present in the mix as they should be, and the drum kit and acoustic guitars were defined.

Recommendations

The E50 and L50 are not perfect, but close.

On the Topping L50 headphone amp, the volume knob is not as firm as it could be when adjusted. This makes it feel a bit on the inexpensive side. Adding a slightly more expensive knob would give the amp more of a premium look and feel.

Something that applies for both the L50 and E50 would be to switch from TRS ¼” to XLR, as this is more common for a balanced connection.

Finally, the E50 including a power brick would be better than having the consumer source the power adapter.

Closing Thoughts

The E50 DAC and L50 Headphone amp from Topping are excellent pairings for $500 or $530 with the balanced cable from Apos Audio.

The L50 offers a perfect platform for IEMs and full-size headphones with plenty of power, a black background, and a balanced connection using a 4-pin-XLR.

Is this a perfect combination? No, but at around $500, we can recommend this stack, especially since it is compact and produces a clean sound.

If you would like to purchase the stack together, please use my link below.

Topping 50 Stack

Gear Used

·        Fir Audio V x V IEMs

·        Roon Nucleus+

·        Qobuz

Music

·        David Gilmour - Faces of Stone
https://open.qobuz.com/track/27149201

·        Cory Weeds - It Could Happen To You
https://open.qobuz.com/track/82922391

·        Eagles - Hotel California (Live On MTV, 1994)
https://open.qobuz.com/track/59672924