When my friends at online retailer Apos Audio (www.apos.audio) recommended Matrix Audio’s X-SABRE 3 fully-balanced digital-to-analog converter (DAC, $2,999), I told them several times to send me the silver model. Not the black one, I emphasized. When the silver X-SABRE 3 did indeed arrive, I knew that I had something special in my hands.
With its clean and angular cuts, modern aesthetic, and over-the-top build quality, it was clear that the person who designed the X-SABRE 3’s chassis, controls, and user interface was extremely serious about their work. Rapping my knuckles with some authority on the unit’s thick-paneled aluminum chassis did nothing other than hurt my hand. The X-SABRE 3 didn’t flinch. Oh, did I mention that this thing is really small in size (1-3/4" H x 12" W x 8-1/2" D)? That’s good, because real estate in my headphone rig is in decidedly short supply, not that the X-SABRE 3 wouldn’t make a great DAC in a high-end stereo system that doesn’t contain a headphone amp.
Inside, the X-SABRE 3’s list of features is impressive. They include an ESS ESS9038Pro DAC chipset that can natively decode up to PCM 32-bit/768 kHz and DSD 22.4 MHz; support for Tidal Connect, Spotify Connect, Roon, Apple Airplay, and more; dual, hidden Wi-Fi antennas; and a bevy of input options. The X-SABRE 3 offers optical, coaxial, AES/EBU, USB, and even IIS/LVDS via HDMI connections. Nor did the X-SABRE 3 let me down sonically.
As usual, the folks at Apos Audio didn’t disappoint. I hate to trade in banalities, but if they wanted to, Matrix Audio could extend the X-SABRE 3’s chassis by a few inches and double its price. I promise, nobody would be the wiser.
We’ll let the pictures tell the story on this one…
![](https://cdn.shopify.com/s/files/1/0672/2283/1394/files/2_f6258593-2441-49e7-9142-fc79617e1de6.jpg?v=1687460957)
![](https://cdn.shopify.com/s/files/1/0672/2283/1394/files/3_88126277-6174-4ceb-9324-6aed998c0166.jpg?v=1687461020)
Howard Kneller’s audiophile adventures are documented on his YouTube channel (The Listening Chair with Howard Kneller) and on Instagram (@howardkneller). His art and photography can also be found on Instagram (@howardkneller.photog). Finally, he posts a bit of everything on Facebook (@howardkneller).