The Emerald Physics EP100.2SE digital stereo power amplifier, in its latest silver enclosure is a beautiful looking and powerful component. It weighs 16.5 pounds with its large toroidal power transformer and has a rated power output of 100 Watts per channel stereo and 270 Watts mono. It has a retail price of $2,200 and is regularly discounted to around $1,500.

Two events prompted me to write this planned review at this time. The Absolute Sound magazine has a review of this DAC this month which I will read after this review is “in the can”. Having virtually no experience of this unit – positive or negative – it is better to put my observations on paper before reading anyone's opinions. The second event is a post on Audio Asylum regarding the ongoing analog (LP) vs.

The Exogal Comet digital to analog converter is a modern DAC that can process up to 32 bit 384 kHz, and DSD64 and DSD128 digital signals from the USB input. Using the AES-EBU XLR or S/PDIF BNC connections, processing is limited to 24 bit 192 kHz datastreams. TOSlink can do 24 bit 96 kHz. The compact chassis $2995 Comet can be controlled by the Exogal remote control (included) or a Bluetooth smart phone app.