Theta Digital Cobalt 307 digital processor Associated Equipment

Sidebar 1: Associated Equipment

I auditioned the Cobalt 307 DAC through my usual reference system: Audio Research LS2B line-stage preamp, Mark Levinson No.23.5 or VTL 225W monoblock power amplifiers, and Hales System Two Signature loudspeakers with a Muse Model 18 subwoofer. The Cobalt also saw time with the superb Thiel CS3.6 loudspeakers.

Interconnects were primarily AudioQuest Lapis and Diamond or Monster Cable Sigma; loudspeaker cables were 8' bi-wired runs of AudioQuest Sterling/Midnight. Digital interconnects included the excellent Aural Symphonics Digital Standard or TARA Labs' killer Digital Master. Power to the system (except for the Muse and power amplifiers) was conditioned with a Tice Power Block and Titan.

Other processors on hand for comparison included the Proceed PDP 3 (to be reviewed next month), Mark Levinson No.30, and Meitner IDAT. On a more price-competitive level, I compared the 307 DAC to the $799 Sumo Theorem, a processor I believe to be the best-sounding converter under $1000.—Robert Harley
Theta Digital,
1749 Chapin Road
Montebello, CA 90640
(323) 278-0001
www.thetadigital.com
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