Uploaded December 2025 | Updated September 2026, 2 weeks ago

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Thanks to Apos Audio for sending the Merlin DAC for review!

Buy from Apos Audio (affiliate link): https://apos.audio/products/apos-x-geshelli-merlin-akm-desktop-dac?sca_ref=1448954.julYPU81dF

Buy from Amazon (affiliate link): amzn.to/3KK14sr

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Test Gear...

All music was digital starting as either a lossless or hi-rez flac file or DSD file played locally, or in the case of flac files also streamed from Qobuz, all through Roon.

Chain 1...

FiiO SR11 streamer: youtu.be/YuagbK8p0FA
into
Singxer SU-6 DDC: youtu.be/6dr4T0Sd_NU
then coax spdif into Merlin
then XLR balanced into
Apos Gremlin amp: youtu.be/EgKvSKdKwlE
or
Ferrum Oor amp w Hypsos power supply: youtu.be/xUsRyoBPdyk

Chain 2...

Asus Zenbook laptop
USB into Merlin
single ended output into
Schiit Asgard X amp: youtu.be/n8H8SN3Rdf4

Headphones Used...

HEDD D1: youtu.be/VEMQwuZDVBs
HiFiMan HE1000 Unveiled: youtu.be/pSXKdoYg0Tc

DACs compared...

FiiO K13R2R: youtu.be/mq3tmDPuT90
Schiit Mimir: youtu.be/JnT_3HpAHt0
SMSL DO100 Pro: youtu.be/TQFntG1VgV8

Timestamps...

00:00 Intro, Pricing, Disclaimer
01:14 Shameless Self Promotion
01:42 About the Merlin
06:07 Test Gear Listed in Description
06:31 Sound
10:10 Comparison with SMSL DO100 Pro
12:25 Comparison with Schiit MESH dac card (with SE output analysis)
16:34 Comparison with Schiit Mimir
19:27 Comparison with FiiO K13R2R
21:03 Final Thoughts