I thought it can read native DSD but it's only DSD over PCM conversion

It has arrived! Not your usual plain black box at all in fact more like a British Victorian Hospital bed in my eyes, very utilitarian aethetic which will and does firmly divide opinion. Some say it looks like a home made dac from the bits and bobs bin in the garage with an added tyre pressure guage... who can deny that, why would you?

Looks aside, which I like incidently and certainly should not be allowed break the deal if you are looking for an more versitile dac/preamp than most on the market around this price at present. The I/O on the rear is far more featured than any other dac at this price point, the practicallity of having an aux in as well as RCA is very handy for the headphone from your PC monitor for example. Optical out will be usefull to some too. In my opinion this sort of user friendly dac is rare.

Build quailty runs along the river of practical and sensibly implemented. It is not milled aluminum or CNC machining but then why should it be? It does not need to be and if it were the character of the design would be lost. We have been given what will do the job and what is given for your hard earned moeny does the job very well, its not a rough finish in any capacity and is built to last!

Sound quailty 'base box' is very good, even sweet! A warmish tone to the character of the sound with a full bass carrying across good weight with focused mids and highs. There really is not much to complain about at all here and if you were to complain then you are likely in the wrong price bracket altogether and should go higher, quite a bit higher to be fair. The ESS9018 chip works well with the valves in the P1 Plus. The ESS9018 is a chip, as all are, that needs good implementaion and Douk are not falling short here as others have in the past with this chip. There is no overly sharp, bright edge to the music or overly pronounced frequency, it's an even handed sound, mature, pleasant and one that any of the recent Douk Class D amps will make the most of as does my own A5.

So, at 'base box' level this dac performs very well and anyone approaching this unit with a sensible expectation, it should not dissapoint. If we walk a little further from base level and begin to uprgade certain componants, we do find improvements. Upgrading the power supply brings a darker background to the P1 and so a more clean resolute sound. Upgrade or even side grade the op amps and again the sonic character changes to what the user may prefer, in my case the high speed accuracy of the opa828 which do work a treat to my ears when inside the P1 Plus as do the Mullard CV4010/8100 valves with the ifi Power X 12v power supply. All of these changes brought the P1 Plus to what my own tastes currently are and it did this with ease. I also use the Douk Audio U2 Pro (2025) with an TXCO clock upgrade and with the Coaxial in on the P1 Plus resulting in an slightly more sure footed sound that again maybe to your own taste or not. I also found using the Fosi Audio 12v-48v DC Power Filter between the power supply and P1 Plus helps clean the power going into the P1 Plus, resulting again in better sound quality! The USB connection from the PC is very good but I do find that adding galvanic isolation to the USB connection does add further improvment and on almost every dac I have ever used. The sound quality is good with all inputs and Bluetooth is stable.

Yes, the P1 Plus is currently the wild card of the fairly cooperate looking and performing end of the entry level dac market but like most wild cards if not carefully observed can catch you out with it's possibilties and once on your desk and left to settle in can mature into serious team member as mine is now doing with certain upgrades and add ons. Very recommended!

Very cool good sound only if you have a LP Player you beed a other preamp to but is work perfect so .

Tres bel objet en blanc aavec un design tres particuliers

Overall, it's really great, but 3 things I wish were different.I wish the usb was usb-c and provided power. I bought a usb-c to usb-b cable so I can plug in my phone to avoid bluetooth audio quality issues. My phone battery drains while using that setup. I'm not sure yet, but I think after the phone battery gets lower than a certain point, audio over usb stops working to save the battery.Also, the rca analog input isn't really a passthrough and it goes through the pre-amp, which adds more distortion unnecessarily. So there should be a bypass switch or always bypass. I'm not interested in bass or treble or volume control.Also, if it had a phono MM input, I wouldn't need a separate piece of equipment for that.