“Since the advent of the CD, listeners have been deprived of the full experience of listening.” - Neil Young PonoPlayers...
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Kirk Midtskog has posted a review of the 120 watts/channel Hegel H100 integrated amplifier ($3,000) from Norway. His conclusions:
I can verify that the on-board USB DAC sounds quite good, comparable to that of the Stello Ai500 on 16-bit files. I suspect that most users will probably use an external DAC that will leverage server technology more fully than the H100 can—processing 24-bit files at 96kHz and 192kHz. The separate preamp and power amp sections perform quite well on their own. Together, the two sections are well balanced. Hegel has done a good job of making the H100 flexible by adding pre-out and amp-in connections, but the real lure to consumers here is using it as an integrated amplifier. The problems of matching separate pre amps and power amplifier and combining them with a myriad of possible interconnect cables are solved in one elegant package.
I believe the qualities that make the H100 such a pleasure to listen to all fundamentally point to its relatively low levels of noise. If you value sonic purity, natural imaging, and low listener-fatigue, and do not necessarily insist on wall-to-wall soundstaging or a commanding sonic personality, the H100 could very well be the integrated amplifier for you. At its price point it allows you to put some of the funds you saved by forgoing more expensive separates into the highest quality cabling and surrounding gear you can put together. The H100 deserves to be paired with much higher-quality gear than one would normally consider for a $3000 integrated amplifier. Beautiful. Simply beautiful.
You can read the full review here.