
I’ve been waiting, patiently, to get some Barn time with a Merason DAC, having enjoyed some of the systems containing one at a number of hifi shows, so color me pleased to be sitting in front of a new Merason DAC1 Mk II.
The Merason DAC1 Mk II is digital to analog converter through and through, which means it takes in a digital audio signal via Toslink, Coax S/PDIF, USB, or AES/EBU (that’s the one I’m going to use), and sends out an analog signal over RCAs or XLRs. Simple, at least on the face of it.
Merason is based in Switzerland and among their line of products, a total of three DACs and an external power supply, the DAC1 Mk II sits at the top of the heap.

From Merason:
Input signal processing: The DAC1 Mk II has one USB, one RCA, one Toslink and one AES input. The USB input is based on Amanero technology and ensures a low-jitter music signal thanks to two precise oscillators, which is then galvanically isolated by capacitive isolator components. The signals arriving at the other inputs are also galvanically isolated and de-jittered by means of transformers and capacitors. This guarantees that no external interference can affect the sensitive signal.
Digital-to-analog conversion: The task of digital-to-analog conversion is performed by two 1794A converter modules from Burr Brown. For a 5 dB improvement in dynamic range, each channel has its own device. The analog current signal is elaborately converted into a voltage signal in a discrete setup, which is buffered in Class A technology and routed to the output. The DAC1 Mk II is fully balanced, i.e. a total of four independent channels are implemented from the two converter modules to the output.
Power supply: Each functional unit has its own power supply, and in total there are twelve of them. Two output channels each are supplied by a separate linear supply with an oversized transformer.
As with most things, and not just hifi, a closer look reveals greater complexity. The big question to be addressed with any DAC is also a seemingly one—how does it sound?
We shall see.
Merason DAC1 Mk II
Price: $8500
Company Website: Merason
US Distributor Website: Well Pleased Audio Vida
Specifications
Output: max. 3 V RMS (balanced), max. 1.5 V RMS (unbalanced)
Frequency Response: 20 Hz to 20 kHz +/- 0.3 dB
THD+N: < 0.006 % SNR: > 120 dB
DAC: twice BurrBrown 1794A, discrete I/V stage
Power Supply: 230 V or 115V (one of them) AC / 50 to 60 Hz, 30 W.
Operation
Ambient temperature 10°C to 30°C, 50°F to 86°F
Humidity max. 80 %, non-condensing
During operation, the device heats up by approx. 20 K compared to the ambient temperature.
Input Format
44.1 kHz@16 bit, 44.1 kHz@24 bit
48 kHz@16 bit, 48 kHz@24 bit
88.2 kHz@24 bit
96 kHz@24 bit
176.4 kHz@24 bit (USB)
192 kHz@24 bit.
Dimensions
Width: 45 cm, 17.7 In
Height: 10 cm, 3.9 In
Depth: 29 cm, 11.4 In
Weight: 5.5 kg, 12 lbs