Enter the new Benchmark DAC1 USB, which promises to set new  standards for both USB connectivity and playback performance. While USB DAC's are, of course, nothing new (I spent some time with the rather nice Grace m902 a while back), the differentiating factor here is that Benchmark's DAC — sans USB input — is already considered a standard in the pro and audiophile world.  Don't believe me? Go to their website and pull down the positive remarks and accolades. It's easy to see why the Benchmark DAC has become such a defining  standard: in addition to a top quality external DAC, it also features a very good headphone amplifier with two separate headphone inputs. Voila, mini stereo in a box!

Appearance
The Benchmark DAC1 USB features a beautifully machined aluminum face  plate, rather more appealing than the more Spartan-looking Lavry DAC. Build quality generally appears a notch or two above the Lavry, and the overall look and feel is much more upscale. Curiously, the volume knob on my review sample was somewhat out of true when turned  – though certainly nothing to worry about. Overall, Benchmark has  struck a nice balance of appearance with the DAC1 USB.

The Sound
Having just finished the review of the stunningly analog sounding  Lavry Engineering DA10 DAC (reviewed in Vol. 17 No. 4), the  “benchmark” was certainly set rather high for this similarly  priced and almost identically-sized component. To start, I utilized the Benchmark in much the same way as the Lavry — as the DAC for my Squeezebox wireless music port. The S/PDIF connection was established by my reference Kubala-Sosna Expression digital interconnect. Set-up is a breeze: simply flick the input selector switch to your chosen input and moments later you are ready to rock  it out. A blue LED confirms a “lock” with your source. My first impression was positive: the sound was dynamic, resolved and  beautifully rendered with a holographic quality. Cueing up Frank Sinatra's second disc off his The Capitol Years [Capitol - CDP  794317 2] three disc set (also used to evaluate the Lavry DAC), I paid close attention to the overall balance of the presentation. Whereas the Lavry was decidedly the more analog-sounding DAC, the  Benchmark proved to be the more incisive and direct. Let me clarify: the Benchmark offered a more revealing presentation, etching and carving out more of the performance, much as a stone mason would with a block of granite, while the Lavry offered a softer presentation. Different? You bet! Better? That's up for discussion I suppose. If you have a more forward speaker/amp/pre-amp combo, the Lavry would definitely be the better choice. Conversely, the Benchmark would be more at home in a laid-back system. Tape hiss, a favorite characteristic by which I judge components, had more definition and clarity through the Benchmark. A quick comparison with my Technics  RS-1700 reel to reel machine proved that indeed to be the case. I would say the Benchmark provides better resolution than many DAC's I have heard, possibly placing right up there with some very nice CD  players I have recently auditioned (Accustic Arts, EMM Labs CDSA SE).


The USB input
As the major addition to the Benchmark is, in fact, the 24/96 capable USB input, I decided to focus some time on that aspect as well. Out  went the Squeezebox, in came my 14” iBook computer. For those who  are unfamiliar with the USB standard, the premise was that any device  plugged into your computer via USB would be automatically configured without any user intervention. Sure enough, without much ado, the iBook immediately recognized the Benchmark as the main output source and was ready to go. Now that's what I call true plug & play! I directed my iTunes library to play the same files as I used with the Squeezebox. Much to my surprise, and unlike my experience  with the Grace m902 USB input DAC, the sound was very good – so good in fact that I began to prefer the sound of the USB input to S/PDIF! Now that is saying something. As a general rule, I try to defer discussion on why USB and computer-based music playback in general has the potential to sound superior to CD transports. Suffice is to say that this was the first time a USB DAC actually outperformed what I was able to achieve from a disc-based transport via S/PDIF. Using the Sinatra disc again, I determined that although the Benchmark via S/PDIF sounded very resolute and quite palpable, the USB connection added that organic quality for which I so admired the Lavry DA10. Sinatra's voice was no longer merely that chiseled granite block, it now had that human touch for which Sinatra, in particular, is so famous. Simply put, his voice sounded that much more real and “there” through USB. Track 10 on Curtis Mayfield's re-mastered debut album, Curtis [ Rhino R2 79932], is a bare bones demo recording that leaves really nothing to be desired. It is real and true in the strictest sense, without any baggage added by the producers during post production. Whereas the S/PDIF input offered up the performance with the same resolution and authority I  had heard before, the USB input once again revealed that special added touch, most notable throughout the vocal range. While resolution itself didn't appear to have increased, the overall presentation simply contained more life. Could this be the result of a vocal range EQ tweak on the USB input? I doubt it, as the image didn't appear skewed in that way. Having just broken in my pair of AKG 701's, I also sampled the sound quality of the on-board HPA2 headphone amplifier. While the 701's will get a well deserved review in a forthcoming issue of TIE, I will  say that I was rather impressed with the performance I heard.  
Soundstage, dynamics and clarity where all absolutely first rate through the Benchmark's headphone amplifier. The same qualities I found attractive through the big system were also evident via the  701's.

Synopsis / Critical Thoughts
As stated in my introduction to this review, computer-based music  playback is inherently multifaceted and overly complex.  In many  respects it's almost akin to opening Pandora's box. It has taken us nearly 30 years to improve CD playback to the point where today's players are truly leaps and bounds better than their first and second 
generation counterparts. Will it take us 30 years to perfect computer-based music playback? I don't know the answer. It is safe to say that most designers of digital gear are moving towards using PC's as source components – clearly, there are definitive improvements to be had. The Benchmark DAC1 USB is the first DAC I have encountered that actually provides better sound through its USB input then through the ubiquitous S/PDIF input. However, therein  lies the conundrum: while Benchmark appears to have done an excellent  job in designing the USB input, how do other variables account for the results? Was it the Motorola CPU in the iBook? How about the hard disk?  Maybe the ATI video card played a role?  Ultimately, was it perhaps OS X, the operating system that allowed the improvements  to shine through? Would today's Windows Vista PC offer equal, or perhaps even better improvements? Perhaps these questions clarify my “Pandora's Box” comment. In the end you really have two options: drop the gauntlet and dive right into this new frontier or play it safe and use the Benchmark via the S/PDIF input. Either way, the Benchmark will not disappoint.