In the world of high-quality sound, digital-to-analog converters (DACs) have long ceased to be just boxes that convert numbers into sound. Today, they are complex devices that largely determine the final character of the music you hear. And some models raise the bar so high that they force you to rethink your ideas about the capabilities of home audio.
The Mytek Manhattan DAC II is one such device. This is not just another DAC, but a full-fledged digital source control center that combines advanced technology and thoughtful engineering. When it comes to components of this level, the conversation is no longer limited to dry technical specifications such as format support or number of inputs.
It is much more interesting to understand what it actually does with music. How it transforms familiar tracks, what kind of soundscape it creates, and whether it lives up to its ambitions in real-world listening. This article is an attempt to look beyond the specifications and understand what makes the Manhattan DAC II special in a world where the choice of DACs is huge and true breakthroughs are few and far between.
Elitism
Elitism is the word that best describes the Mytek Manhattan DAC II. Wherever you look, whatever you touch, you will find only the very best, the most advanced, and the most modern.
It all starts with the senior Sabre 9038Pro chip, which provides a record dynamic range of 130 dB. The Femto Clock clock generator keeps jitter below the 1 ps mark. There is also a clock generator output for transport synchronization and an input for using a single external generator. In DoP mode, the device supports DSD128 via a two-channel SPDIF connection. There are two volume controls, one better than the other: a high-precision 32-bit digital control with 1 dB steps and a precision analog control based on a resistor matrix with relay switching.
The built-in headphone amplifier has zero output impedance and good current headroom, delivering up to 6 watts of power, depending on the load impedance. Native DSD support, hardware MQA decoding, and DXD playback capability are a given, and in this situation, it would be unthinkable not to ask about them.
And there's no need to ask rhetorical questions about where and how to try all this out. Indeed, some of the technologies and sky-high numbers may not be useful and may not go beyond the experimental stage. How much DXD do you have in your collection, and do you plan to transfer DSD via PCM over two SPDIF cables instead of sending a native DSD stream over USB? But another and clearly bmorethan half of the solutions and technologies mentioned are precisely what distinguishes High End from the bulk of good and even very good devices.
In addition to the above-mentioned classic features of high-end devices, which are essential for any elite device, include a linear power supply based on two shielded toroidal transformers with separate stabilized lines for each functional block and large capacitor banks, as well as an aluminum case with two types of vibration-isolating supports included in the kit.
High-End-combine
The main purpose of the Mytek Manhattan DAC II is as a DAC, preamplifier, and headphone amplifier. These are the functions it performs in the basic version. As with the Brooklyn DAC+ model, there are a lot of customizable parameters that can affect the sound quality or change its character.
For example, the choice between two types of volume controls and their complete exclusion from the audio path, adjustable digital DAC filters, etc. This democratization, which is unusual for the conservative high-end industry, significantly distinguishes the Manhattan DAC II from devices of comparable cost. It is much more common to encounter the opposite attitude to the issue, when developers, using knowledge and proprietary technologies known only to them, have determined the “only correct” set of settings, from which the user cannot deviate and therefore receives a “thing in itself.”
As you can imagine, I am completely on Mytek's side here. A single relay switching between operating modes will not worsen the sound quality, but the absence of a simple function such as an input selector or a control knob often forces you to either choose a different device or increase the number of components in the system, which can have a much more dramatic effect on the sound than the presence of a single relay in the circuit.
And it's especially nice that Mytek didn't stop there. In addition to the basic set of functions, the Manhattan DAC II can be supplemented with optional modules, making it even more analog, more digital, or more versatile. In the first case, we are talking about the integration of a phono preamp board, and in the second, a network module that turns the device into a full-fledged digital source and adds a LAN port to the rear panel.
The phono preamp works in the same way as the Brooklyn DAC+: the board is located inside the device, and the existing unbalanced inputs are used to connect the turntable, which can be switched to the appropriate mode via the control menu.
The network module is just as original. The manufacturer claims support for DLNA, UPNP, Airplay, and Roon. Tidal and Qobuz services are also mentioned, but without details. Network technology experts have probably already drawn the right conclusion from this scant information: all of the protocols mentioned imply that the Mytek Manhattan DAC II will function as a “renderer” or, in other words, an externally controlled playback device. Tidal, Qobuz, and other online and intranet services are launched using an external device, such as a computer or mobile gadget.
This saved Mytek from having to create its own application, integrate players into it, and do a lot of other work related to software development and debugging. At the same time, the user still has freedom of choice. If you don't want to install a hardware digital source in your system, Roon will fully replace it.
I think no one doubts that today there is no more audiophile and high-end solution for transferring music over a network — and therefore a result commensurate with the status of the device is guaranteed. Well, other protocols can be considered a convenient way to listen to music from a computer or smartphone.
The Mytek Manhattan DAC II is not just a signal converter, but a true audio experience that changes the perception of sound. It sounds so vivid and detailed that the music seems to come alive — you can feel the singer's breath and the slight tremor of the strings. At the same time, it doesn't overplay or impose itself, but simply conveys what was recorded in an honest way. It's a rare case where the technology seems to disappear, leaving only the music — real, warm, authentic.
A closer look
The aesthetic qualities of the Mytek Manhattan DAC II's front panel, like those of its younger siblings, are beyond praise. It's not quite a Hi-Fi component, nor is it quite an art object — it's hard to tell at first glance. The build quality is (naturally!) impeccable — pleasing to the eye and pleasant to the touch. However, I didn't quite get the hang of the controls at first. After the Brooklyn DAC+ with its interface, which is complicated at first glance but very clear and informative, reminiscent of a small aircraft cockpit, the Manhattan DAC II with its matrix display and large symbols seemed very simple.
This is because the former is installed somewhere at arm's length, on a studio console or on a desk next to a computer, while the latter is installed in a rack with other stereo components, far enough away from the user. And it is from a distance that the size of the characters is perceived as quite adequate and easy to read.
But try configuring the Mytek Manhattan DAC II using the buttons on the front panel: that single-line display is a task for the very patient! Fortunately, there is a way to do the same thing quickly and without stress — you just need to use the proprietary computer application. All parameters are available there at once, and the complete setup of the system takes literally a few minutes of mouse clicks, after which you can forget about the setup procedure with a clear conscience for the entire life of the device — except for occasionally changing the digital filter to suit your mood.
Once the issue of settings is no longer relevant, you can fully appreciate the convenience and aesthetics of the display, which shows beautiful large letters and numbers — and finally start listening.
Degrees of perfection
Listening to the Mytek Manhattan DAC II can be quite enjoyable, but anyone who comes to evaluate this device and pass judgment on it will quickly find themselves at an impasse: the resolution is excellent, the timbres are rich and natural, the soundstage is spacious and precise, there are no complaints about the dynamics, and there is no coloration, including that which is invariably attributed to Sabre DACs.
What to complain about, what else to want, and how to describe it—it's unclear. All that remains is to recall the song about how “you can't be so beautiful” and proudly walk away into the sunset (simply because such a spontaneous purchase would be beyond the family budget). However, we must gather our strength and understand what the Mytek Manhattan DAC II is all about, at least determining the degree of perfection achieved by its developers.
The problem is that the younger brother of today's test subject, the Brooklyn DAC+, has already made an impression as a device with an extremely high level of quality, and further improvements relative to the bar it has set — both expected and actual — go beyond the simple concepts of “resolution,” “dynamics,” or “soundstage.” We are now talking more about individual nuances and additions that make up the very completeness of the transmission of musical images and emotions, for which the best Hi-Fi and High-End components are created.
Another key factor is the quality class of the test system. For the Manhattan DAC II, as for any other high-end device, the best partners are needed, with equally high resolution and equally excellent balance of other qualities. A simple example: the advantage of the Manhattan DAC II over lower-class devices is generally noticeable even with the junior models of the Audeze LCD series headphones, but it is not something striking and obvious. However, when using the senior models, the difference is absolutely undeniable and audible from the very first notes.
As soon as the Manhattan DAC II enters a system of the appropriate level, the puzzle comes together and it becomes possible to see and feel the musical picture in its entirety — without any flaws or ambiguities. The music takes on new nuances and details, a relaxed naturalness and realism that makes you feel like a Templar who has found the Holy Grail, or Han Solo returning to the helm of the Millennium Falcon.
If the Brooklyn DAC+ reproduced music accurately and fully, the Manhattan DAC II adds a little magic to the process, breathing life into every sound, shifting the focus to emotions, mood, and the artistic component as a whole. In Vivaldi's “The Four Seasons” — whether in classical or jazz arrangements — you can quite successfully guess the months based on the mood of the composition, and when listening to great vocalists, it begins to seem that you understand the lyrics, even though the song is in a completely unfamiliar language. This is because the universal language of music, which is understandable without words, comes into play.
And the most telling effect: the resolution that allows you to hear the smallest details and the deepest layers of music that only the sound engineer knew about. But at the same time, the music does not become some kind of super-effective attraction, as is often the case with high-end systems.
You can hear everything, but the musicality and emotions are so prominent that you simply don't notice a thousand other “little things” in the background. When the quality of the content decreases, this musicality does not disappear — it's just that the music itself becomes simpler, more modest, paler. In short, the situation is exactly the same as when working with a system one or two classes lower than the Manhattan DAC II itself.
The Mytek Manhattan DAC II test showed that this device goes far beyond a simple “digital-to-analog converter.” It is rather a full-fledged station for the most demanding listening, which has gathered everything an audiophile might need in one case. It doesn't just play music, it reveals it with incredible detail and naturalness.
The sound of this DAC is difficult to describe in one word. It is simultaneously powerful and very accurate, detailed and coherent. The music comes to life, filled with air and space, and the instruments take on their true weight and texture. It feels like you are listening to a live performance rather than a recording.
Of course, this level of quality is an investment. The Manhattan DAC II is designed for those who are looking for the ultimate, foolproof solution and appreciate an uncompromising approach. If your goal is to get as close as possible to the sound engineer's vision and experience real emotions from music, this device is worth it. It doesn't just improve the sound, it changes the very approach to listening.
