Matrix Audio

Measured performance at a price that undercuts the field

Matrix Audio are one of a small group of Chinese manufacturers that have shifted how the mid-price DAC market works. The company is based in Xi'an and started with three school friends building speakers together in 2001, who regrouped after university in 2006 to design their first DAC and incorporated the business three years later. The proposition is straightforward: current-generation conversion chips, a properly implemented analogue stage, extensive connectivity, and measured performance that stands up against equipment costing considerably more.

The Element series is the core of the range, combining DAC, streamer and headphone amplifier functions in one unit with Roon Ready certification and full network playback. Matrix also write their own control software rather than leaning on third-party apps, and the MA Remote app handles setup and day-to-day operation across the range. For a system where one box should do everything, it is among the more complete solutions available.

Mini-i covers the smaller desktop units, and the X-SPDIF interfaces solve a specific problem: getting a clean, correctly clocked digital signal out of a computer and into a DAC over I2S or AES.

The build quality is better than the price suggests, with machined casework and a clean, uncluttered front panel. Firmware support has been steady too, with features such as HQPlayer NAA support arriving on existing products by software update rather than only in the next model.