Based on what we have heard and the overall internal design of the Essence One we will say that ASUS has done their homework when they went to the drawing board for this unit and they hit the proverbial nail on head. This product is aimed at a very specific market so if you are part of this intended market, we suggest you do your best to audition the Essence 1 with your favorite headphones and be the judge as to if this product is right for you. Once you hear that warm, detailed, refined sound signature and immersive soundstage you want to add this unit to your system.
ASUS worked some design magic packing in a lot of audio muscle into this new product and when we consider this is their first offering to the external audio market place, needless to say we are quite impressed with the build sound quality and vast array of features.
We would say the Essence One is one of the best audio sources we have tested in the Guru3D Audio Lab to date. We easily give the Essence One our Top Pick Award and suggest you find one and have a listen for yourself.
Looks like a very competitive DAC, and a very solid first effort by ASUS.
Credit again to ROBSCIX over at guru3d for the great soundcard reviews.