Joined in 2023 
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63 About this deal
ES9068 is a current output DAC chip, meaning that a current to voltage conversion (I/V) stage needs to be built around it. Thankfully, Topping went with smooth and natural sounding OPA1612 op-amps, instead of LME op-amps that were sitting in their older devices. OPA’s are better suited for ESS implementations and is seems that Topping is already going on the right path. I’m glad that Topping used all 4 channels of this particular DAC chip, meaning that E50 is indeed a true balanced DAC. The L50 on the other hand pushes the envelope on what Topping can do with their NFCA technology in their midrange offerings. Although all of the amplifiers in Topping’s current lineup are based on NFCA technology, the implementation on the L50 is closely associated with the implementation done on the A30 Pro. As days passed by, I started to understand that something was missing, something wasn’t that impressive, my upper-class planars didn’t sound as I know them on top-class equipment. Especially Audeze LCD-4 were slightly pressing the brakes in terms of dynamics and bass slam. L50 wouldn’t pound with an incredibly force and will never put you in between the hammer and the anvil. My electronica sounded like I’ve traded those nasty LCD-4 with a gentler sounding LCD-3. Bass notes didn’t have as much authority down low, I felt them ethereal and lightweight in their presentation and that’s why Topping still sells A30 PRO and A90 that are sounding more impressive down low with harder to drive headphones. The above-mentioned amplifiers were never limiting the LCD-4, HE1000SE and I would recommend getting those if you plan on collecting headphones as I do. On the plus side, I find L50 slightly more organic and toe-tapping to entry level THX-AAA and PLFC designs of SMSL and I want to be clear that if your headphones are fully driven and plenty of volume remains on tap, then L50 would behave much nicer when bass notes are coming, delivering a nicer impact down-low.
Sound(overall)These final impressions were done off the E50 attached to the L50 via RCA. This will be what the E50/L50 sounded like with all the headphones I used. Things like headphone pairings will produce different results and impressions vs what my ears hear on my specific gear. Besides a limited headroom and a weaker bass slam that I’ve experienced with difficult loads, the left to right soundstage did also take a hit and let me explain you why. If I would use a balanced TRS to TRS interconnect cable, then I would be unleashing the maximum potential of both units, increasing the left to right soundstage as I’ve experienced many times before. With a single-ended connection as RCA, E50 is increasing the channel crosstalk by around ~10 dB, decreasing the void space between the most far right and far left sound. The main business of a headphone amp is producing power though to drive more difficult headphones. So let's test that with 300 ohm load: The resolution on the other hand is very impressive for a DAC of this form and factor. It has a highly resolving signature and it absolutely sated my appetite and I had no intention to switch over to my daily, higher-priced rig to continue my listening session. Thanks to companies like Topping & SMSL, we don’t have to spend a fortune to get a proper, transparent and detailed DAC anymore. Accessories and unboxingFor the L50 box we get the box, a nice protective sleeve covering the unit and then a giant wall wart or powering the L50. The E50 comes the same way as the L50 but we get a USB cable and USB power cable. Fairly straight forward. I would have liked to see a cheap set of TRS cables included with either unit since I don’t know of any DACs or amps using TRS quarter inch cables to do a balanced connection.
DAC/Amp comparison
When listening to the L50 alone, it’s obvious that it can extend well into the sub-bass region. However, the sub-bass does not have a particularly expansive quality, instead, it has a more localized presentation making it sound like there is a subwoofer that emanates from the corner of the room. Thumps on drum skins sound natural and rounded, but textures could still be more fleshed out. The other change which we have seen recently from Topping is use of 1/4 inch input for balanced interconnections. They take up a lot less space than XLR so you can have the same rich set of connectivity including pre-amp in this small enclosure. 1/4 balanced is extremely popular in pro audio so there is plenty of cables and adapters for it if you are not situated currently to use them. And I believe a set of adapters come with the unit. Thanks to Shenzhen Audio for hooking me up with both review units. While I always appreciate stuff being sent in to test and review, It never affects the rating of my review. Topping and SMSL have been designing excellent devices since last year and now you don’t have to spend a fortune to get a proper DAC or AMP to pair with your favorite equipment. The competition is always good for the consumer and we are quite happy with the recent advancements.
While 3.5 Watts is 16 Ohms doesn’t sound like it’s over 9000 (over-powerful), it sounded impressive with most of my headphones, providing enough current and voltage gain, unleashing a higher engagement factor compared to its predecessor. It provided good dynamics, headphone drivers felt tightly controlled, all while sounding fast and nimble. As long as you don’t pair it with bright sounding headphones, L50 would deliver clean undistorted power to your precious headphones and that’s all you need to know.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. Generally, the L50 has a thinner and more honest character, allowing most of the elements of the music to shine through easily. The vocal presentation may be on the thinner and drier side, however, this doesn’t translate to making it unengaging, as Topping has tuned the L50 to be more exciting without being congested. Timbre
The L50 uses a newly redesigned NFCA circuit based on the one used in the A30 Pro. It provides twice the power of the L30 at higher impedances, while maintaining the same ultra-low noise and high dynamic range. DACs: Audiobyte HydraVox & HydraZap, Matrix Audio Element X, Gold Note DS-10 Plus & PSU-10 Evo, Musician Aquarius, Topping D90SE, E50, SMSL D1SE With the remote control, there are dedicated buttons for power, input selection, line out mode, filter, brightness, and auto standby mode. What’s glaringly left out though is an option to toggle between pre-out and DAC mode. What’s more interesting is that, I don’t have at my disposal TRS to TRS balanced interconnect cables, so I’ve used RCA interconnects and I was still mighty impressed. Leaving them play for a night with a Qobuz playlist on repeat, E50 and L50 sound like proper Hi-Fi equipment that should normally cost twice or three times as much. The amount of detail retrieval that is coming from both units is mind-boggling, everything seems clean, transparent, there is no veil between my headphones and my music, everything goes in and out in a split second, there is definitely as much speed as I want. The only things that weren’t so impressive to me were bass slam and stage width. It was above decent in both cases, but it can’t possibly surpass say a proper class-A amplifier that puts you between the hammer and the anvil when bass notes are going down. I clearly remember L30 struggling with difficult loads as Audeze LCD-4 that I was using as my daily drivers a year ago, it couldn’t drive them, heavily limiting their dynamics and offering little to no headroom. With L50, that is no longer the case as every over-ear, IEM, dynamic or planar-magnetic headphone were driven well with the exception of Hifiman Susvara, that still demands more power for a punchy low-end delivery.A common trait that the L50 shares with the E50 is that its midrange presentation leans towards a more honest presentation. This means that male vocals aren’t artificially induced with euphony, so the natural timbre of the voices of crooners such as Michael Buble or Josh Groban easily comes through. Comparatively, female vocals are drier giving them a less wispy quality than expected. Let’s talk about settings. In the menu, you can control and change quite a few things. Starting with the essentials, you can toggle on the pure DAC mode, a.k.a. volume nonadjustable mode. The device comes out of the factory in pre-mode so if you aim to use it as a dedicated DAC with no volume control, you should get into the standby menu and activate this mode by selecting ”m-d” instead of ”m-p”. This option can only be changed in the standby menu but the other settings that I will list in a minute can be changed while the device is on. In the general menu, you can control the active inputs and outputs, change the PCM filter type, toggle the automatic standby on or off, and change the brightness of the display. Looking at the E50 DAC, it has what you would expect in terms of the available input options. At the rear, it has USB, coaxial, and Toslink inputs.
Ultimately, I would have wanted to see a menu system that is more easily navigable to allow the user to change the settings without having to look at the user manual. L50 The E50 has several options that can be accessed through the menu which can be accessed through the touch button or the remote control. To access the menu system using the touch button, the device must initially be unplugged, and then press and hold the touch button while turning on the E50.Simply put, L50 and E50 are following the same footprints paved by their predecessors, borrowing design cues from the L30 and E30 units. Topping used similar aluminum enclosures, you can spot the same rubber feet underneath them, the same front panels that are protected by a layer of glass. They are slightly longer, wider and heavier now and that is perfectly fine, since both units are more advanced to their predecessors. The only thing I dislike about E50 is that it doesn’t come with a volume wheel or volume buttons, so I’m glued to its remote when I want to use it as a DAC + Preamplifier. IEMs: FiiO FA9, FH7, FH5S, FD7, Meze Rai Penta, Rai Solo, LittleDot Cu KIS, Hiby Crystal 6 & others All those things combined are telling me one thing: L50 is noiseless even at maximum power and the only limiting factor is our hearing ability and not the gear that I am testing today
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