I do think it's funny that I have here a <$100 DAC being tested around the same time as this $1500 DAC, and this itself came not that long after the $3250 iFi Pro iDSD Signature DAC/streamer/amp as well as the $700 FiiO R7 DAC/streamer/amp devices. Needless to say, the audio world has devices in a very large price range even for a very similar feature set. This is before we get to the ridiculously priced DACs and amps that cost significantly more and make this Gustard A26 seem like a great bargain by comparison.

So let's clarify first up that the Gustard A26 does not have an amplifier inside and will necessitate further cost to purchase one. There will also be those will make use of the external DAC feature here to get one of those too. For context, the Gustard C16 10 MHz external clock costs $660 and the Gustard C18 costs even more than the A26 at $1600. I don't recommend going this route given the fixed 10 MHz route and this is even before the whole part where clocks are among the least effective components in an audio chain from a value-for-money basis. Maybe when you are super rich and have everything else already purchased, but even so I imagine there are more esoteric brands such as DCS which will attract you more.

So when it came to deciding whether the Gustard A26 seemed worth it, it's hard to justify the price tag when there are units which seem to measure better and cost less. Some have streamers built-in too whereas others even have an amplifier stage included. If you are looking to get a DAC purely for the value they offer then look at the likes of FiiO, TOPPING, S.M.S.L, JDS Labs, Schiit etc. But even there you will notice those brands sell products that cost more than their entry level items with the addition of features being usually justified for the price tag. In that regard, I have to say the Gustard A26 is the only device I've tested that feels like I will be happy to use it forever and pair with even the most expensive amplifiers. It's built like a tank and benefits from having had a good engineering team work on the internals too. The power delivery stage, digital input stage, and analog output stage are all individually addressed to put out a nice sounding DAC. The USB input works as expected for PCM and/or DSD playback and the LAN input for streaming is arguably even better, allowing you to use this anywhere in your house or office. It looks the part too, with clean and non distracting esthetics. Add to this the prosumer features on offer and a customer base that has been already extremely happy with the A26 and we have a product that people are clearly pleased with and are buying. In fact, Gustard seemed to struggle to keep up with demand for a while so obviously there's a market for this. It's an expensive product no doubt, and not one that should be the highest in your priority order for a home audio setup, but it is one that I am quite happy to use and recommend too.