Short answer: the Gustard A20H. It ranks #25 of 43 DAC and headphone amp combos by measured performance, rated 4.2/5, at $752. The Essence HDACC II-4K ranks #37, rated 3.2/5, at $649, $103 cheaper, a saving that is not big enough to make up the sound-quality gap.
The Gustard A20H is the better-sounding choice. A rated 2.4 W balanced into 32 ohms and 264 mW into 300 ohms is enough for planar magnetic and high impedance headphones alike. Watch for: Its 103 dB SINAD trails many cheaper rivals, and the Tanchjim Luna rates higher with cleaner measurements for a small fraction of the price.
The case for the Essence HDACC II-4K: It accepts four HDMI inputs with pass-through plus USB, optical, coaxial and analog, making it a hub for TV and console audio. The tradeoff: Audio Science Review measured 99 dB SINAD, fine for most headphones but sensitive in-ear monitors may reveal hiss.
Buy the Gustard A20H. It is rated higher, and the $103 saving on the Essence HDACC II-4K is not enough to make up the difference.
Still deciding? The full Headphone Amps and DACs rankings cover every ranked option.
Specifications Side By Side
| Gustard A20H | Essence HDACC II-4K | |
|---|---|---|
| Price | $752 | $649.00 |
| Ranked | #25 of 43 in DAC and Headphone Amp Combos | #37 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 103 dB (measured by Audio Science Review) | 99 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 2,400 mW (manufacturer rated, balanced) | - |
| Output Power (300 ohms) | 264 mW (manufacturer rated, balanced) | - |
| Balanced Output | Yes (balanced headphone output, XLR line out) | Yes (XLR line out) |
| Inputs | USB, I2S (HDMI), AES/EBU, coaxial, optical | 4 x HDMI, USB-B, optical, coaxial, 3.5 mm analog |
| Outputs | RCA, XLR | RCA, XLR, optical, coaxial, HDMI pass-through |
| DAC Chip | 2 x AK4497EQ | ES9028PRO |
| Volume Control | Relay attenuator (60 steps) | Hardware knob, remote |
| Dimensions | 13” x 2.6” x 10.2” (330 x 65 x 260 mm) | 8.8” x 1.9” x 5.7” (223 x 48 x 145 mm) |
| Weight | 13.2 lbs (6 kg) | 2 lbs (886 g) |
| Headphone Outputs | - | 6.35 mm |
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Prices on this page were last checked October 11, 2026 at 4:59 PM UTC. Product prices and availability are accurate as of that date/time and are subject to change; the price and availability shown on Amazon at the time of purchase will apply to the purchase of this product.
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The Two Amps and DACs In Full
Gustard A20H: $752 HiFiGo eBay
Pros: A rated 2.4 W balanced into 32 ohms and 264 mW into 300 ohms is enough for planar magnetic and high impedance headphones alike. Inputs include USB, I2S over HDMI, AES/EBU, coaxial and optical, with RCA and XLR line outputs and a 60 step relay volume control. Audio Science Review measured 103 dB SINAD, clean enough for nearly all listening.
Cons: Its 103 dB SINAD trails many cheaper rivals, and the Tanchjim Luna rates higher with cleaner measurements for a small fraction of the price. There is no Bluetooth input, and at 6 kg it is a very large and heavy unit for what it delivers.
Full Gustard A20H review and specifications →
| Balanced Output | Yes (balanced headphone output, XLR line out) |
|---|---|
| DAC Chip | 2 x AK4497EQ |
| Device Type | DAC and headphone amp |
| Dimensions | 13” x 2.6” x 10.2” (330 x 65 x 260 mm) |
| Inputs | USB, I2S (HDMI), AES/EBU, coaxial, optical |
| Output Power (300 ohms) | 264 mW (manufacturer rated, balanced) |
| Output Power (32 ohms) | 2,400 mW (manufacturer rated, balanced) |
| Outputs | RCA, XLR |
| SINAD | 103 dB (measured by Audio Science Review) |
| Volume Control | Relay attenuator (60 steps) |
| Weight | 13.2 lbs (6 kg) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Essence HDACC II-4K: $649.00 Essence Electrostatic eBay
Pros: It accepts four HDMI inputs with pass-through plus USB, optical, coaxial and analog, making it a hub for TV and console audio. RCA and balanced XLR outputs, digital outputs and a remote controlled volume knob add flexibility.
Cons: Audio Science Review measured 99 dB SINAD, fine for most headphones but sensitive in-ear monitors may reveal hiss. Essence doesn’t publish a 32 ohm power figure, there is only a 6.35 mm headphone jack, and the Neutron HiFi DAC V1 rates higher for much less.
Full Essence HDACC II-4K review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| DAC Chip | ES9028PRO |
| Device Type | DAC and headphone amp |
| Dimensions | 8.8” x 1.9” x 5.7” (223 x 48 x 145 mm) |
| Headphone Outputs | 6.35 mm |
| Inputs | 4 x HDMI, USB-B, optical, coaxial, 3.5 mm analog |
| Outputs | RCA, XLR, optical, coaxial, HDMI pass-through |
| SINAD | 99 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob, remote |
| Weight | 2 lbs (886 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons