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The Audio-GD HE-27 is a high-end DAC / preamplifier and headphone amplifier featuring a fully discrete and balanced architecture along with proprietary ACSS technology without feedback. It incorporates four PCM1704UK R-2R conversion chips, renowned for their natural sound reproduction, combined with an Amanero 384 asynchronous USB interface with FPGA-synchronized clocking, supporting PCM streams up to 32bit / 384kHz. Two ultra-high precision Accusilicon TCXO oscillators operating at 90MHz and 98MHz synchronize all sampling rates without relying on PLL oversampling. All digital circuits and digital inputs are fully isolated from the analog stages to minimize interference. The HE-27 also features an IN2 coaxial input that can be reconfigured via firmware update into a 10MHz / 75Ω external clock input.
Its fully balanced preamplifier and headphone amplifier section operates in pure Class A and is based on four no-feedback output stages composed of eight transistors, each capable of handling 15A / 150W. The internal power supply relies on four R-Core transformers delivering a total of 160W and a filtering capacitance of 50,000µF. The unit delivers up to 10W into 25Ω and 1000mW into 300Ω, allowing it to drive the majority of headphones available on the market. Volume control is achieved through relay-controlled I/V attenuation using 0.05% precision resistors, offering 100 adjustment steps and perfect channel matching across all four channels.
The HE-27 employs four PCM1704UK converters, regarded as a benchmark among R-2R architectures for their exceptionally natural and analog-like sound reproduction. Incoming audio data is first stored in memory and then entirely reclocked by the FPGA using the internal Accusilicon oscillators, thereby eliminating the influence of jitter originating from the source. This asynchronous architecture ensures extremely accurate synchronization and more realistic sound reproduction without depending on the quality of the incoming signal clock. A 10MHz external clock input is also available after a firmware update for integration into reference-grade systems.


The preamplifier and headphone amplifier section takes advantage of proprietary ACSS (Audio-GD Current Signal System) technology, a fully discrete current transmission architecture without global feedback. The gain and output stages operate entirely in Class A, with an exceptionally short signal path to minimize sonic coloration. The four output channels employ eight power transistors and can deliver up to 10W into 25Ω, providing substantial current reserves to drive both low-impedance and high-impedance headphones.
One of the HE-27's key features lies in its analog regenerative power supply, comparable to an integrated electrical generator. It recreates a pure 50Hz sine wave using dedicated analog circuits powered by Class A parallel regulators. This technology significantly reduces mains interference and improves transparency as well as channel separation.

The volume control adopts an original design based on passive I/V conversion controlled by relays and 0.05% precision resistors, ensuring perfectly linear frequency response without any loss of detail or channel imbalance, regardless of the volume setting.


| 1 | ON-OFF |
| 2 | Input selection |
| 3 | Display |
| 4 | Volume control |
| 5 | 6.35mm headphone output |
| 6 | 4-pin XLR headphone output |
| 7 | Right/Left analog outputs (XLR, RCA, ACSS) |
| 8 | I2S input via HDMI |
| 9 | Toslink optical input |
| 10 | USB-B input |
| 11 | AES/EBU input |
| 12 | Coaxial input / 10MHz clock input |
| 13 | Coaxial input |
| 14 | Firmware update port |
| 15 | Balanced stereo XLR input |
| 16 | AC power input |
Technical characteristics
| Specifications | |
|---|---|
| Product type | DAC / Preamplifier / Headphone Amplifier |
| Chipset | 4x PCM1704UK |
| Inputs | 1x USB-B 1x I2S via HDMI 1x Toslink optical 1x Coaxial / 10MHz clock 1x Coaxial 1x Balanced stereo XLR |
| Outputs | 1x Stereo RCA 1x Balanced stereo XLR 1x ACSS 1x 6.35mm headphone output 1x XLR headphone output |
| SNR | >120dB |
| THD+N | <0.03% |
| Gain | L mode: +13dB H mode: +26dB |
| Channel balance | <0.05dB |
| Frequency response | 20Hz - 20kHz (< -0.25dB) 20Hz - 150kHz (< -3dB) |
| Output level | Variable output (Preamp): 18V max (XLR) / 9V max (RCA) Fixed output (DAC): 2-5V (XLR) / 1-2.5V (RCA) |
| 4-pin XLR headphone output power | 25 ohm: 10W 40 ohm: 6500mW 100 ohm: 2500mW 300 ohm: 850mW |
| 6.35mm headphone output power | 25 ohm: 2800mW 40 ohm: 1800mW 100 ohm: 750mW 300 ohm: 250mW |
| Digital input sensitivity | 75-ohm coaxial: 0.4-1Vp-p Toslink: 19dBm |
| XLR input impedance | 94kOhm |
| Compatible OS (USB) | Windows, OSX, Linux, iOS |
| Supported sampling rates | USB and I2S via HDMI: 32bit 384kHz DSD512 AES/EBU and coaxial: 24bit 192kHz Toslink: 24bit 96kHz |
| General | |
|---|---|
| Power supply | 220-240V AC 50/60Hz |
| Power consumption | 42W |
| Dimensions | 430 x 445 x 80mm |
| Package contents | 1x Audio-GD HE-27 1x USB cable 1x Remote control 1x Power cable |
| Input | USB |
| Input | Optical |
| Input | SPDIF |
| Input | I2S via HDMI |
| Output | XLR |
| Output | ACSS |
| Output | RCA |
| Output | Jack 6.35mm |
| DAC / ADC Chip | PCM1704UK |
| Max sampling rate | 384kHz |
| Max sampling rate | DSD512 |
| Color | Black |
| Class | Class A / AB |
| Networking | No |
| Remote Control | Yes |