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Heed Audio Abacus S DAC

Being a gateway between the digital and analogue worlds, the ABACUS S is not only a computing machine, it is the very source of the analogue sound amplified through your system. This sound needs to be fascinating right from the beginning, isn’t it? The Abacus can interpret this seductive Heed sound from a great variety of digital sources, even if the music is coded in extremely highly detailed PCM or DSD signal.

PCM and DSD are the two main methods for digital recording. The ABACUS S can handle PCM signals up to 384 kHz and 32 bits, and natively processes the double speed DSD. Quartz based clocks and well-designed linear power supplies ensure that the resolution of digital processing is always perfect. The analogue buffer stages of the Abacus are made of discrete components, this allows the best possible first steps for the analogue signal.

Heed Audio Abacus S Digital to Analog Converter




1 x RCA,
1 x BNC,
2 x Optical,
1 x USB.


AKM 4490R chip

Native DSD128 and 384kHz/32bit capable USB connection


Sampling frequencies (USB)

32 / 44.1 / 48 / 88.2 / 96 / 176.4 / 192 / 352.8 / 384 kHz max. 32 bit and 2.8224 / 5.6448 MHz 1 bit native DSD



1x line level analogue


Sampling frequencies (BNC, RCA, opt.)

32 / 44.1 / 48 / 88.2 / 96 / 176.4 / 192 kHz max. 24 bit PCM


Weight & Dimensions

Weight: 4.5 kg

WxHxD: 22 x 8.7 x 32.5 cm

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