Matrix Audio ND-1 Audio DAC

Matrix Audio ND-1 Audio DAC

Dual AK4499EX chipset, Lundahl precision transformers, femtosecond clock, fully linear power — Matrix Audio's dedicated DAC for the N Series separates system.

The Matrix Audio ND-1 is a purpose-built, standalone audio DAC — the conversion component in Matrix Audio's N Series desktop separates system, which also includes the NT-1 Digital Audio Transport and the NA-1 Headphone Amplifier. Where many DACs at this price combine streaming, headphone amplification, and digital-to-analog conversion in a single chassis, the ND-1 does one thing: it converts digital audio to analog at the highest level its price makes possible. Every design decision — the dual AK4499EX flagship chips, the Lundahl precision output transformers, the custom femtosecond clock, the separated PCB architecture, the fully linear power supply with multi-winding toroidal transformer — follows from that singular focus.

The ND-1 launched in March 2026 as the second component of the N Series, following the critically acclaimed NT-1. Its distinguishing features relative to DACs at and above its price are the selectable LUNDAHL transformer output stage — allowing users to switch between warm, analog-like transformer character and clean, fast op-amp character from the same chassis — and the "1+2" AKM flagship chipset architecture with a dedicated modulator chip feeding two independent converter chips, one per channel.

Available at All Elite Audio, your authorized Matrix Audio dealer in Timonium, Maryland.

The "1+2" AKM Flagship Architecture — AK4191EQ + Dual AK4499EX

The ND-1's core is built around three chips in a deliberate hierarchy. The AK4191EQ is AKM's premium delta-sigma modulator — it handles all digital processing and reclocking upstream of conversion, accepting the incoming digital stream and preparing it with high-precision processing before any D/A conversion occurs. Two AK4499EX chips then each handle one channel of digital-to-analog conversion independently. This "1+2" arrangement — one modulator feeding two dedicated converters — ensures that the left and right channels have no shared conversion resources: no shared timing, no shared power, no shared ground. The result is significantly improved channel separation and phase consistency compared to a single-chip design where both channels share one silicon die.

The AK4499EX is AKM's current flagship DAC chip, and its performance in this independent channel configuration is what enables the ND-1's headline specifications: SNR greater than 127 dB (A-weighted) on XLR outputs in op-amp mode, and THD+N of less than 0.0002% at 1 kHz — figures that place it comfortably in reference DAC territory.

Switchable Lundahl Transformer Output — Two Sound Signatures, One DAC

The ND-1's most immediately distinctive feature is its switchable output stage. Lundahl of Sweden is one of the world's most respected manufacturers of precision audio transformers — their designs are used in professional studio equipment, high-end DACs, and microphone preamplifiers where signal integrity and sonic character matter at the highest level.

In Transformer mode, the Lundahl transformers couple the analog output signal galvanically — the signal passes through the transformer's magnetic field rather than through a direct electrical connection. This provides complete ground isolation between the DAC circuit and the downstream amplifier, eliminating ground loop hum, and imparts the transformer's own sonic character: slightly warmer, more textured, with a density and harmonic richness associated with the best transformer-coupled studio equipment. THD+N in Transformer mode is 0.02% — higher than op-amp mode's 0.0002% but still excellent, and the increase reflects the deliberate contribution of transformer character rather than distortion.

In Op-Amp mode, the output uses a high-performance operational amplifier in a direct-coupled topology — the fastest, most extended, and most analytically revealing presentation. THD+N drops to 0.0002%, bandwidth extends to -3 dB at 90 kHz (vs 85 kHz for the transformer), and the character shifts to sharper transients, precisely delineated detail, and the kind of speed and resolution associated with modern high-performance solid-state design.

Switching between modes is a front-panel or menu function. Both modes share the same AKM chipset and femtosecond clock — the difference is purely in the output stage coupling, which means the comparison is a genuine A/B test of transformer vs. direct-coupled topology on identical signal processing hardware. No other DAC in this price range offers this choice.

Custom Femtosecond Clock and External Clock Reference Input

The ND-1 uses a custom ultra-low phase noise femtosecond clock as the reference timebase for D/A conversion. Phase noise — the frequency-domain measurement of clock instability — directly influences the precision with which each digital sample is converted to an analog voltage: a noisier clock produces higher jitter, which manifests in the audio signal as a subtle smearing of transients, blurring of stereo imaging, and loss of small-scale detail. A femtosecond-class clock achieves timing precision at levels far beyond standard crystal oscillators.

The ND-1 also incorporates a high-performance DPLL (Digital Phase Locked Loop) clock synthesis circuit derived from the flagship MS-1, which supports an external 10 MHz clock reference input via a rear-panel BNC connector. When the ND-1 is locked to an external reference clock — such as the Matrix Audio SC-1 Audio Grade Reference Clock — the DAC's conversion is governed by the external clock's superior stability rather than the internal oscillator. Pairing the ND-1 with the SC-1 is Matrix Audio's recommended path to the ND-1's full performance ceiling.

Fully Isolated Digital Inputs — Six Connections, Complete Electrical Isolation

The ND-1 accepts digital audio through six inputs: optical (TosLink), coaxial (RCA S/PDIF), AES/EBU (XLR), IIS-LVDS (for connection to the NT-1 transport), USB Type B (for computers), and USB Type C (for mobile devices and tablets). This covers every meaningful digital source format currently in use.

All six inputs feature electrical isolation design that blocks common-mode interference and ground loop noise at the point of entry — before the incoming signal reaches any DAC circuitry. IIS-LVDS carries the highest resolution capability: PCM up to 32-bit/768 kHz and DSD up to 45.16/49.15 MHz (Native). USB Audio supports PCM to 768 kHz and DSD to 22.58/24.58 MHz (Native). S/PDIF-based inputs (coaxial, optical, AES/EBU) handle PCM to 192 kHz and DSD via DoP.

The availability of both USB Type B and USB Type C simultaneously means the ND-1 can maintain a permanent connection to a desktop computer via one port while accepting input from a phone or tablet via the other — useful for listeners who use multiple source devices without recabling.

100-Step Volume Control — DAC-Direct Connection to Power Amplifiers

The ND-1 includes a high-precision 100-step digital volume attenuator covering the full 0 to maximum output range. This allows the ND-1 to connect directly to a power amplifier or active speakers without an intervening preamplifier, reducing the signal chain to its minimum — source, DAC, amplifier. For systems where the amplifier or active speakers are the destination and the ND-1 is the sole source, eliminating the preamplifier removes a noise source, a phase stage, and a cost from the chain.

Two selectable output levels are available: standard (XLR 4 Vrms / RCA 2 Vrms) and high (XLR 4.5 Vrms / RCA 2.25 Vrms). The high output level allows the ND-1 to drive amplifiers whose sensitivity requires a higher input voltage for full output, or to compensate for signal loss over long cable runs. The output impedance is 20 ohms on XLR and 10 ohms on RCA — sufficiently low to drive any standard amplifier input without level or frequency response issues.

PCM Resampling and DSD Conversion Engine

The ND-1 includes a configurable asynchronous upsampling and DSD conversion engine that can process incoming audio in the digital domain before conversion. In PCM upsampling mode, asynchronous sample rate conversion and interpolation reclocks and resamples the incoming signal at a higher rate, isolating any jitter in the source signal and extending the resolution of the interpolated signal. In DSD conversion mode, the engine transforms all incoming audio — including PCM sources — to DSD before the final D/A stage, leveraging the density and noise-shaping characteristics of DSD processing. Both modes are configurable; listeners can compare the processed and unprocessed presentations and choose based on preference and source material.

Separated PCB Architecture and Fully Linear Power Supply

The ND-1's internal architecture places the digital processing circuitry on a lower PCB layer and the analog conversion and output stage on an upper layer. The physical separation of digital and analog circuits minimizes the electromagnetic interference that digital switching noise generates — keeping that noise away from the sensitive analog stage where it would elevate the noise floor and degrade measurement performance.

Power comes from a multi-winding toroidal transformer feeding multiple low-dropout regulators (LDOs) — a fully linear supply with no switching noise. Each section of the circuit receives its own regulated supply from a dedicated winding, ensuring that digital noise in the power supply does not couple into analog sections. The multi-winding approach also provides the correct voltage for each circuit block independently, rather than one regulated rail shared across all sections.

MA-DAMPER PRO Isolation System

The ND-1 ships with Matrix Audio's MA-DAMPER PRO isolation dampers, co-developed with Audio Bastion. Each damper is a multi-material assembly — aluminum, stainless steel, rubber, isolation beads, and composite cork — forming a layered vibration-control system under the chassis. The MA-DAMPER PRO absorbs and dissipates external mechanical interference from the shelf or rack surface before it reaches the ND-1's internal circuits. When the ND-1 is used with Matrix Audio's TEMPO DX RACK, the isolation system is designed to work in precise synergy for comprehensive vibration management at the component level.

CNC Aluminum Chassis — Matrix Design Language

The ND-1's chassis is CNC-machined aluminum, sized at 330 × 267 × 97 mm (W × D × H) and weighing 5.6 kg — a substantial desktop presence that communicates the quality of what is inside. The design inherits the Matrix Design language shared across the N Series and the broader Matrix Audio lineup: clean surfaces, precise machining tolerances, and a visual restraint that lets the quality of materials and finish speak for itself rather than relying on aggressive styling. The N Series is designed to be used together — NT-1, ND-1, NA-1 in a matching row — and the shared design language makes the system cohesive on any desktop or equipment shelf.

The N Series Ecosystem

The ND-1 operates as a standalone DAC in any system, connecting to any digital transport or computer source via its six inputs and any amplifier via XLR or RCA. It also integrates specifically with the Matrix Audio N Series:

The NT-1 Digital Audio Transport ($4,899 — also available at All Elite Audio) connects to the ND-1 via IIS-LVDS for the highest-resolution digital path and is the intended source component in the N Series system, handling all network streaming, file playback, and digital source management.

The NA-1 Headphone Amplifier ($2,399) receives the ND-1's analog output and adds 20 watts of pure Class A headphone amplification along with preamplifier functionality for speakers.

The SC-1 Audio Grade Reference Clock (also available at All Elite Audio) provides the external 10 MHz reference that unlocks the ND-1's full clock performance potential, locking the DAC's conversion to a master timebase of exceptional stability.

Key Specifications

DAC Chipset: AK4191EQ (delta-sigma modulator) + dual AK4499EX (one per channel) — "1+2" architecture Digital Inputs: Coaxial S/PDIF (RCA), Optical (TosLink), AES/EBU (XLR), IIS-LVDS, USB Type B, USB Type C Input Isolation: Electrical isolation on all inputs PCM Support (IIS-LVDS/USB): Up to 32-bit / 768 kHz DSD Support (IIS-LVDS): Up to DSD1024 / 45.16 MHz Native DSD Support (USB): Up to DSD512 / 22.58 MHz Native PCM Support (S/PDIF inputs): Up to 24-bit / 192 kHz; DSD64 via DoP Output Stage: Switchable — LUNDAHL transformer mode or Op-Amp mode (front-panel selectable) Analog Outputs: Balanced XLR and unbalanced RCA XLR Output Level: 4.5 Vrms (high) / 4 Vrms (standard) / 0–4.5 Vrms adjustable RCA Output Level: 2.25 Vrms (high) / 2 Vrms (standard) / 0–2.25 Vrms adjustable XLR Output Impedance: 20 ohms RCA Output Impedance: 10 ohms SNR (XLR, Op-Amp mode): >127 dB (A-weighted) SNR (RCA, Op-Amp mode): >121 dB (A-weighted) THD+N (Op-Amp mode): <0.0002% at 1 kHz THD+N (Transformer mode): <0.02% at 1 kHz Frequency Response: 20 Hz–20 kHz ±0.3 dB; -3 dB at 90 kHz (Op-Amp) / 85 kHz (Transformer) Crosstalk (XLR, Op-Amp): >-145 dB Volume Control: 100-step digital attenuation Clock: Custom ultra-low phase noise femtosecond clock; DPLL derived from MS-1 flagship External Clock Input: 10 MHz / 50 ohm / sine or square wave (BNC) Clock Sync: Compatible with Matrix Audio SC-1 reference clock Trigger: Input DC 6–12V / Output DC 12V 50mA max Power Supply: Fully linear — multi-winding toroidal transformer with multiple LDOs PCB Architecture: Separated digital (lower) and analog (upper) boards Isolation Feet: MA-DAMPER PRO (multi-material, co-developed with Audio Bastion) — included Dimensions (W × D × H): 330 × 267 × 97 mm Weight: 5.6 kg (12.35 lbs) Included Accessories: Power cable, IR remote, printed material Price: $2,799

Why Buy From All Elite Audio

All Elite Audio is an authorized Matrix Audio dealer located in Timonium, Maryland. We carry the full Matrix Audio N Series — the NT-1, ND-1, and NA-1 — as well as the SC-1 reference clock and SS-1 Pro network switch. Our team can advise on system configuration, pairing the ND-1 with the appropriate N Series components, and integrating it into both desktop and rack-mounted hi-fi systems.

We offer in-store demos, expert guidance before and after purchase, and nationwide shipping.

Call: 443-402-5055 Text: 443-402-5064 Visit: 1921 York Rd, Timonium, MD 21093

Frequently Asked Questions — Matrix Audio ND-1

What is the Matrix Audio ND-1 and what makes it distinctive? The ND-1 is a dedicated standalone audio DAC built around AKM's flagship "1+2" chipset architecture — the AK4191EQ modulator feeding two independent AK4499EX converter chips, one per channel — paired with switchable LUNDAHL precision transformer output and a custom femtosecond clock with external 10 MHz reference input. Its defining feature is the choice between two output topologies: Transformer mode for warm, analog-like character with LUNDAHL coupling, or Op-Amp mode for maximum speed, resolution, and ultra-low distortion (0.0002% THD+N). It is the DAC component of Matrix Audio's N Series desktop separates system, launched March 2026 at $2,799.

What is the difference between Transformer mode and Op-Amp mode? In Transformer mode, the LUNDAHL precision transformers couple the output signal galvanically, providing complete ground isolation and adding the transformers' characteristic warmth, harmonic density, and analog-like texture. THD+N in this mode is 0.02% — elevated compared to Op-Amp mode, but the distortion is the intentional contribution of transformer character. In Op-Amp mode, a direct-coupled op-amp stage delivers the fastest, most extended, and most analytically accurate performance: THD+N drops to 0.0002%, bandwidth extends to 90 kHz (-3 dB), and the sound has sharp transients and high-resolution detail retrieval. Both modes use the same AKM chipset and femtosecond clock — only the output coupling topology differs.

What is the AKM "1+2" architecture? The "1+2" designation means one AK4191EQ delta-sigma modulator chip feeds two AK4499EX DAC chips, with each converter dedicated entirely to one channel. This independent channel architecture eliminates shared resources between left and right channels — no shared timing, no shared silicon, no shared ground reference — which improves channel separation and phase consistency and reduces the potential for cross-channel interference compared to a single-chip design.

Does the ND-1 need a preamplifier? Not necessarily. The ND-1's 100-step digital volume control allows direct connection to a power amplifier or active speakers, with the ND-1 handling all volume management. For single-source systems where the ND-1 is the only component feeding an amplifier, a preamplifier is optional. For systems with multiple source components requiring switching, a preamplifier would handle source selection.

What is the external clock input for and what does it connect to? The 10 MHz BNC external clock input allows the ND-1 to receive a master reference clock signal and lock its D/A conversion timing to that external source rather than its own internal oscillator. The Matrix Audio SC-1 Audio Grade Reference Clock is the purpose-designed companion product for this input. Locking to an external reference clock of superior stability reduces jitter at the conversion stage — the improvement is most audible as tighter imaging, quieter background, and more precise transient reproduction.

What digital formats does the ND-1 support? Via IIS-LVDS and USB: PCM up to 32-bit/768 kHz and DSD up to DSD1024 Native (45.16 MHz). Via USB Type C: PCM to 768 kHz and DSD to DSD512 Native. Via S/PDIF inputs (coaxial, optical, AES/EBU): PCM to 24-bit/192 kHz and DSD64 via DoP.

How does the ND-1 fit into the Matrix Audio N Series? The N Series is a three-component desktop separates system: NT-1 Digital Audio Transport (source) → ND-1 Audio DAC (conversion) → NA-1 Headphone Amplifier (amplification). The ND-1 connects to the NT-1 via IIS-LVDS for the highest-resolution digital path, and outputs analog to the NA-1 via XLR or RCA. The SC-1 clock can be added to provide a master reference for both the NT-1 and ND-1. All Elite Audio stocks the complete N Series.

Where can I buy the Matrix Audio ND-1? All Elite Audio is an authorized Matrix Audio dealer at 1921 York Rd, Timonium, Maryland 21093. We carry the full N Series including the NT-1, ND-1, and NA-1, along with the SC-1 reference clock. Call 443-402-5055 or text 443-402-5064. We also ship nationwide.