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Audio GD D-28 / D28.38
DAC + Discrete Transistors Headphone Amplifier & Preamplifier

Standard: (ES9038PRO)
Full Upgrade: (ES9038PRO, Femtosecond Accusilicon upgrade the stock clock and Femtosecond Crystek *2 upgrade on USB interface)

Simple and short signal path
The D-28 applies the newest ESS high-end Sabre32 D/A chip . ES9038Pro can support up to 32Bit/768KHz input .
The ACSS circuit naturally works in current mode , it can transfer the ES9038Pro current signal to the output and implement the I/V conversion in current mode in one ACSS amp . And this ACSS amp only have one current gain stage , the ES9038Pro output signal only go through one stage which is very short signal path .

The ACSS is a non-feedback technology made with fully discrete amplifiers. Most people know the global feedback design can offer better specs in test measurements, and non-feedback can't do well in test measurements but can offer better sound quality .Here is a conflict of the classic circuits.
But the ACSS design opens a new field, it can offer a least coloration to the sound which is more neutral with very low distortion and high linearity. So it can retain the dynamics, detail and neutral without being bright or harsh.

OVERVIEW
Fully balanced non-feedback design built by discrete transistors
Total of 10-groups of PSU are used to purify the power supply
Total of 7-groups of PSU combined into double stages PSU for digital parts
The ES9038Pro built in DA parts power supply separately by two groups ultra low noise transistor serve PSU
The analog amp power supply by discrete linear PSUs
Four channels could be digitally controlled within 100 steps relay-based volume control built by tolerance 0.05% resistors for avoid channel imbalance
Large R-core transformers and Hi-end grade parts
High / Low gain design for drive the 80-115DB sensitivity headphones
User can change the digital parameter settings on front plate
4 digital inputs: USB / Optical / Coaxial RCA / I2S
2 analog inputs: XLR / RCA (The RCA input can be converted to balanced output natively without extra converter )
DAC output: XLR / RCA / ACSS
Headphone output : 4 pin XLR / 1/4" (6.3MM) SE