Matrix Audio element M2 Music Streamer, DAC & Headphone Amplifier
Everything between your music and your headphones — in one compact, reference-quality chassis.
The Matrix Audio element M2 is the mid-tier member of the Element series — an all-in-one network streamer, ESS ES9028PRO DAC, analog preamplifier, and 4-channel fully balanced headphone amplifier in a compact full-featured chassis. It is built for listeners who want the complete Element series streaming experience — Roon Ready, TIDAL Connect, Qobuz, Spotify Connect, HDMI ARC, IIS-LVDS, Crystek CCHD-950 femtosecond clock, dual isolated power supplies connected by optocouplers, and a powerful balanced headphone stage delivering 1.8W into 33 ohms — without the analog line input ports and ES9038PRO DAC chip of the flagship X2. The result is a smaller, more focused, slightly more affordable all-in-one that fits naturally in a headphone listening setup or a compact two-channel system where the M2's balanced XLR and RCA line outputs feed an amplifier directly.
Available now at All Elite Audio, your authorized Matrix Audio dealer in Timonium, Maryland — with in-store demos, expert guidance, and nationwide shipping.
ESS ES9028PRO DAC With Crystek CCHD-950 Femtosecond Clock
The element M2's conversion stage is built around the ESS ES9028PRO — the second-tier chip in ESS Technology's professional Sabre series, sitting below the flagship ES9038PRO used in the element X2. The ES9028PRO delivers outstanding performance in its own right: high dynamic range, low distortion, and the detailed, extended high-frequency presentation that has made the Sabre platform a reference choice in high-performance audio. It supports PCM up to 32-bit/768 kHz, native DSD512, DSD via DoP, and MQA hardware decoding.
Clock precision is provided by a Crystek CCHD-950 femtosecond-grade crystal oscillator — a clock used specifically for its ultra-low phase noise and high frequency stability. The element M2 offers two clock operating modes. In asynchronous mode, the CCHD-950 serves as the master clock for the DAC chip, and any incoming clock signal from a front-end device is discarded in favor of the M2's own precision reference — this is the preferred mode for lowest jitter and the best sound quality. In synchronous mode, the internal femtosecond clock is disabled and the DAC relies entirely on the clock embedded in the incoming digital signal, which is appropriate when the front-end device — such as a high-quality transport or DDC — provides a superior clock that the user wishes to preserve. The async/sync mode is selectable through the MA Remote app.
4-Channel Fully Balanced Headphone Amplifier Architecture
The element M2's headphone amplifier is a 4-channel fully balanced design — two amplifier units dedicated to the left channel and two to the right channel, each pair handling the in-phase and inverted signal halves of the balanced circuit. The fully symmetrical circuit layout means left and right channels pass through circuits that are geometrically and electrically mirrored, minimizing any channel-to-channel variation introduced by the amplifier stages. This architecture provides the headphone amplifier's low distortion and noise characteristics — the symmetrical balanced design suppresses common-mode noise that would affect single-ended circuits — while also enabling the genuine differential output required for the 4.4mm balanced headphone jack.
Output power reaches 1.8 watts into 33 ohms balanced from the 4.4mm jack, and 1.0 watt into 300 ohms for high-impedance headphones. The unbalanced 6.35mm jack is also available for single-ended headphone connection. Output impedance is below 22 ohms balanced and below 11 ohms unbalanced — figures that indicate strong current delivery and good damping of the headphone driver.
The analog output stage for line-level use includes balanced XLR and unbalanced RCA outputs, feeding a power amplifier or active speakers directly from the M2's internal analog preamplifier stage with volume control.
Dual Isolated Power Supplies — Optocoupler Electrical Separation
One of the most significant engineering details in the element M2 is how its two independent power supplies are isolated from each other. The ARM processor — the digital computing core handling streaming, network connectivity, and operating system functions — and the audio digital processing circuit are each supplied by their own dedicated independent power supply. The two circuits are placed in physically separate units within the chassis, and the connection between them uses optocouplers to achieve complete electrical isolation. An optocoupler converts an electrical signal to light and back to electrical on the other side, creating a gap in the electrical path that no conducted noise, ground loop, or power supply variation from the processor side can cross to reach the audio side. The audio circuit itself uses an independent linear power supply, providing the clean, stable DC supply that the DAC and analog output stages require.
Comprehensive Digital Input Suite Including HDMI ARC and IIS-LVDS
The element M2 accepts five types of digital input in addition to its network streaming capability. Coaxial and optical S/PDIF inputs accept PCM up to 24-bit/192 kHz and DSD64 via DoP. The USB Audio input accepts PCM up to 32-bit/768 kHz, DSD512 native and DoP, and MQA from a connected computer. The IIS-LVDS input via HDMI connector accepts PCM up to 32-bit/768 kHz and DSD512 native — the highest-bandwidth interface and preferred connection for compatible high-quality transports or DDC converters. HDMI ARC accepts PCM up to 24-bit/192 kHz from compatible televisions, projectors, or AV processors, and supports HDMI CEC so that the display device can control playback on the M2 directly — volume, play, pause — without requiring a separate remote.
Streaming Ecosystem — Roon Ready, TIDAL Connect, Qobuz, AirPlay 2
The element M2 runs Matrix Audio's MA Player OS and connects via Gigabit Ethernet or dual-band Wi-Fi 6 on 2.4 GHz and 5 GHz bands. Streaming support includes TIDAL Connect, Qobuz Connect, Spotify Connect, AirPlay 2, DLNA, UPnP, and internet radio. The M2 is Roon Ready certified for use as a Roon endpoint. Local library playback from USB drives and NAS storage is fully supported. The MA Remote app on iOS and Android provides full remote control of all playback, streaming services, inputs, volume, and settings including clock mode selection.
The 3.46-inch color LCD touchscreen on the front panel displays track information, album art, and status. Touch-sensitive playback buttons on the front panel provide convenient direct control. The included RM4 infrared remote adds playback control functions — track skip, play, pause — and includes two programmable buttons that can be assigned to frequently used functions through the MA Remote app.
Trigger In and Out for System Integration
The element M2 includes trigger input and output ports, allowing it to control and be controlled by connected amplifiers and other trigger-compatible equipment. When the M2 powers on, the trigger output can automatically power on a connected power amplifier or active speakers, eliminating the need for manual power management across components. The trigger input allows an external source — such as a master power controller or AV processor — to power the M2 on remotely.
Element M2 vs Element X2 vs Element I2 — Which Is Right For You?
The three current Element series models share the same streaming platform, MA Player OS, Roon Ready certification, HDMI ARC, IIS-LVDS, 4.4mm balanced headphone output, and 4-channel balanced headphone amplifier architecture. The differences are in DAC chip, analog inputs, and size.
The element X2 is the flagship — ESS ES9038PRO DAC, larger chassis, and analog RCA line inputs for connecting an external source such as a CD player or turntable with external phono stage. It is the choice for listeners who want the maximum DAC performance and the flexibility of analog inputs.
The element M2 sits in the middle — ESS ES9028PRO DAC, compact chassis, single coaxial and optical input each (vs two coaxial on the X2), no analog RCA line inputs. It is the natural choice for listeners who stream primarily and want the full Element experience in a more compact form at a lower price than the X2.
The element I2 is the entry point of the current Element series — ESS ES9028Q2M DAC, fewer inputs, and lower headphone output power. It is the right choice for listeners coming into the Element ecosystem for the first time at the most accessible price point.
Key Specifications
DAC Chip: ESS ES9028PRO Clock: Crystek CCHD-950 femtosecond oscillator; async mode (internal clock master) and sync mode (front-end clock) selectable Headphone Amplifier: 4-channel fully balanced, fully symmetrical circuit design Headphone Output (4.4mm balanced): 1.8W at 33 ohms Headphone Output (6.35mm unbalanced): 1.0W at 300 ohms Output Impedance: Less than 22 ohms (balanced); less than 11 ohms (unbalanced) Line Outputs: Balanced XLR, unbalanced RCA Digital Inputs: USB Audio (PCM 32-bit/768 kHz, DSD512, MQA), Coaxial (PCM 24-bit/192 kHz, DSD64 DoP), Optical (PCM 24-bit/192 kHz, DSD64 DoP), IIS-LVDS/HDMI (PCM 32-bit/768 kHz, DSD512 native), HDMI ARC (PCM 24-bit/192 kHz, CEC control) Streaming: TIDAL Connect, Qobuz Connect, Spotify Connect, AirPlay 2, DLNA, UPnP, internet radio Protocol: Roon Ready Network: Gigabit Ethernet, dual-band Wi-Fi (2.4 GHz and 5 GHz) Power Supply: Dual independent supplies isolated via optocouplers; linear supply for audio circuit Trigger: 12V trigger in and out Display: 3.46-inch color LCD touchscreen Remote: RM4 IR remote with playback controls and 2 programmable buttons OS: MA Player, MA Remote App (iOS and Android) Dimensions (W x D x H): 280 x 259 x 58 mm Weight: 3.5 kg Warranty: 1 year manufacturer warranty
Why Buy From All Elite Audio
All Elite Audio is an authorized Matrix Audio dealer located in Timonium, Maryland — part of the greater Baltimore area. We carry the full Matrix Audio Element series including the element M2, element X2, and element I2, as well as the complete Matrix Audio M Series reference system. Our team has direct hands-on experience with the Element lineup and can help you determine which model is right for your headphones, sources, and system goals.
We offer white-glove service, in-store demos, and support before and after your purchase. Whether you are local to Maryland or ordering nationwide, we are here to help you get the most from your system.
Call: 443-402-5055 Text: 443-402-5064 Visit: 1921 York Rd, Timonium, MD 21093
Frequently Asked Questions — Matrix Audio element M2
What is the Matrix Audio element M2 and what does it do? The Matrix Audio element M2 is a compact all-in-one network streamer, ESS ES9028PRO DAC, and 4-channel fully balanced headphone amplifier. It streams from TIDAL, Qobuz, Spotify, and other services via Roon Ready, TIDAL Connect, AirPlay 2, and other protocols over Gigabit Ethernet or dual-band Wi-Fi. It converts digital audio with the ES9028PRO DAC timed by a Crystek CCHD-950 femtosecond clock, accepts USB Audio, coaxial, optical, IIS-LVDS, and HDMI ARC inputs, drives headphones through a 4.4mm balanced or 6.35mm unbalanced output with up to 1.8W balanced output power, and outputs line-level balanced XLR and unbalanced RCA for use with a power amplifier or active speakers.
What is the difference between async and sync clock mode on the element M2? In asynchronous mode — the default and recommended setting — the Crystek CCHD-950 femtosecond oscillator inside the M2 serves as the master clock for the DAC chip, and any clock information embedded in an incoming digital signal from a front-end device is discarded in favor of the M2's own precision reference. This produces the lowest jitter and best measured performance. In synchronous mode, the internal CCHD-950 clock is disabled and the DAC depends entirely on the clock embedded in the incoming signal from the front-end device. This mode is appropriate when connecting a high-quality transport or DDC that provides a superior clock signal and the user wishes to preserve that timing reference rather than override it with the M2's internal clock.
What makes the element M2's headphone amplifier a 4-channel fully balanced design? The element M2 uses four separate amplifier units for the headphone output — two dedicated to the left channel and two to the right. Within each channel, one amplifier unit handles the in-phase signal and one handles the inverted signal, forming the differential pair required for balanced headphone operation. The circuit layout is fully symmetrical between left and right channels, meaning both channels pass through geometrically and electrically mirrored circuit paths. This symmetry minimizes channel-to-channel variation and suppresses common-mode noise, contributing to the low distortion and noise floor of the headphone output.
How does the element M2 isolate its digital and analog power supplies? The element M2 uses two fully independent power supplies — one for the ARM processor and digital computing functions, one for the audio DAC and analog circuits. The two circuits are connected via optocouplers rather than direct electrical connections. An optocoupler converts an electrical signal to light and back to electrical on the output side, creating a complete galvanic break between the two power domains. This means that switching noise, ground potential differences, or other interference from the processor side has no electrical path to the audio side. The audio circuit's power supply is a linear design for clean, low-noise DC delivery to the DAC and analog stages.
What is the difference between the element M2 and the element X2? Both are Roon Ready all-in-one streamers with 4-channel balanced headphone amplifiers, 4.4mm balanced output, HDMI ARC, and IIS-LVDS. The X2 uses the flagship ESS ES9038PRO DAC vs the M2's ES9028PRO, has a larger chassis, includes two coaxial digital inputs vs one on the M2, and adds analog RCA line inputs for external sources such as a CD player. The X2 is the choice for listeners who want maximum DAC performance and analog input flexibility. The M2 is the mid-tier choice — excellent performance in a more compact form at a lower price, ideal for primarily streaming-based setups.
What is the difference between the element M2 and the element I2? The I2 is the entry-level current Element model, using the ESS ES9028Q2M DAC rather than the M2's ES9028PRO, with lower headphone output power and fewer digital inputs. The M2's ES9028PRO delivers higher dynamic range and lower distortion than the Q2M variant and supports higher headphone output power. For listeners who want the best performance the Element series offers outside the flagship X2, the M2 is the correct choice. The I2 is the right starting point for those entering the Element ecosystem at a lower price.
What streaming services does the element M2 support? TIDAL Connect, Qobuz Connect, Spotify Connect, AirPlay 2, DLNA, UPnP, and internet radio natively. The M2 is Roon Ready certified. Local library playback from USB drives and NAS storage is fully supported. The MA Remote app on iOS and Android provides full remote control.
Does the element M2 support MQA? Yes. The element M2 includes hardware MQA decoding via the USB Audio input, supporting full MQA and MQA Studio stream decoding up to the device's maximum sample rate.
Can the element M2 drive demanding planar magnetic headphones? Yes. With 1.8 watts into 33 ohms balanced from the 4.4mm jack and 1.0 watt into 300 ohms for high-impedance headphones, the M2 has the output power to drive most planar magnetic headphones including models from HiFiMAN, Audeze, and similar manufacturers. Headphones with particularly low sensitivity or very demanding loads will perform best through the balanced 4.4mm output.
What warranty does the Matrix Audio element M2 include? The Matrix Audio element M2 carries a one-year manufacturer warranty. All Elite Audio is a fully authorized Matrix Audio dealer, ensuring your warranty is valid and supported.
Where can I buy the Matrix Audio element M2 and hear it in person? All Elite Audio is an authorized Matrix Audio dealer with a full home audio showroom located at 1921 York Rd, Timonium, Maryland 21093. We carry the full Element series and can demonstrate the M2 with a range of headphones. Call us at 443-402-5055 or text 443-402-5064. We also ship nationwide.