Description
The third generation of the classic X26: digital precision with a musical soul
El Gustard X26III it is the most refined evolution of one of the brand's most iconic DACs.
Combina two ESS ES9039SPRO chips state-of-the-art —one per channel— with a Class A discrete output stage, designed to offer a transparent, fluid and musical sound.
Unlike the models R26/R30 (R2R architecture), the X26III uses the topology Delta-Sigma dual mono, achieving levels of resolution and precision typical of the professional sector, whilst retaining the warmth and naturalness that characterise Gustard.
Thanks to their integrated streamer (Roon, AirPlay, Spotify, UPnP) There is 10 MHz external clock input, the X26III can act as a complete digital source — without the need for an additional transport — in the most demanding systems.
⚙️ Internal architecture
-
Conversion Dual ESS ES9039SPRO, one per channel (L/R) → design true dual mono.
-
Processing up to 32-bit PCM / 768 kHz y native DSD512.
-
New architecture HyperStream IV → lower distortion and jitter, SNR > 130 dB.
-
DSP SHARC 64-bit Analog Devices + dedicated FPGA: clock management, PLL, DOP, PCM/DSD, noise and aliasing control.
-
Hybrid class A discrete output stage, without generic operational amplifiers → organic, warm and refined sound.
The X26III sounds more human than any other previous ESS DAC: studio-quality resolution, but with soul.
🌐 Streaming and connectivity
-
Roon Bridge / Roon Ready
-
AirPlay / Spotify Connect / UPnP / DLNA
-
Ethernet LAN port (100/1000 Mbps) → direct playback from the network, no computer required.
-
Platform CelAudio / CelWare 3.x with a Linux kernel optimised for audio.
A fully integrated streamer: it can replace transports like Lumin, Aurender, or the S26 itself.
🔌 Inputs and outputs
Digital inputs:
USB-B (XMOS XU-216, DSD512 / PCM 768 kHz),
I²S HDMI, Coaxial SPDIF, Optical Toslink, AES/EBU, LAN Ethernet,
10 MHz BNC input (for external master clock).
Analogue outputs:
XLR (5 V RMS balanced)
RCA (2.5 V RMS unbalanced)
Variable volume control → can be connected directly to a power amp or active monitors.
🔋 Power supply
-
Transformer independent linear toroidal.
-
Digital and analogue sections electrically insulated.
-
Capacitor smoothing Audiophile grade Nichicon / Elna.
-
LDO regulators low noise and high stability.
Oversized power supply for absolute silence and ultra-fast transients.
🎧 Sound and character
| Aspect | Description |
|---|---|
| General signature | Ideal balance of precision and musicality. |
| Graves | Dry, articulate, with excellent control. |
| Media | Clean, neutral and natural. |
| Treble | Detailed yet smooth, free from digital harshness. |
| Soundscape | Spacious, three-dimensional and with precise focus. |
More analytical than the R26, warmer than classic ESS.
A perfect balance between technique and emotion.
📊 Key specifications
| Parameter | Value |
|---|---|
| DAC | 2 × ESS ES9039SPRO (dual mono) |
| Processing | SHARC DSP + FPGA |
| Resolution | PCM 32/768 – native DSD512 |
| Clock | Internal PLL / external 10 MHz input |
| Outings | XLR (5 V), RCA (2.5 V) |
| SNR | 130 dB |
| THD+N | < 0.0001 % |
| Consumption | < 30 W |
| Weight | ~ 8 kg |
⚖️ Quick comparison
| Model | DAC | Streamer | Sound style | Previous | Approx price. |
|---|---|---|---|---|---|
| R26 | Discrete R2R | Yes | Warm, analogue | Liability | 1.600 € |
| X26III | Dual ESS 9039SPRO | Yes | Neutral, refined, transparent | Digital | 1.439 € |
| R30 | Premium discrete R2R | Yes | Organic, profound | R2R passive | 3.600 € |
💬 Conclusion
El Gustard X26III it is a Reference audiophile DAC + streamer, ideal for those looking for:
-
Studio resolution and transparency,
-
Real warmth and musicality,
-
A complete and integrated design,
-
Full compatibility with Roon, AirPlay and Spotify,
-
external 10 MHz master clock input.
✅ Dual ESS ES9039SPRO DAC
✅ Full streamer with built-in LAN
✅ Variable volume control (fixed or digital pre-amp mode)
✅ Balanced, dynamic and fatigue-free sound
X26III = technical precision + natural musicality.
Gustard's most balanced and versatile DAC to date.


















Reviews
There are no reviews yet.