For me PCM2704 is TOPPING
TP30 MArk 2 :
http://www.tpdz.net/en/products/tp30mk2/
Features
Auto turn on / turn off synchronously with your PC (Only in USB mode)
Support Android 4.0 and higher smart phones (Some models does not support)
Tripath TA2024 Digital Amplifier
TI PCM2704 USB DAC
TI OPA2134 Operational Amplifier
HIFI Electronic Components:
TOKO digital amplifier Inductance
ALPS Potentiometer
KOA Resistance
nichicon FW Capacitance
nichicon MUSE ES Capacitance
WIMA Capacitance
EPCOS Capacitance
TAKAMISAWA Relay
User's manual download
Specifications
Analog input RCA input x 1 (L & R channel)
Digital input USB
Amplifier output Binding Post (L & R channel), BTL output
Headphone output 3.5mm
Maximum sample bit of DAC 16bit
Maximum sample rate of DAC 48kHz
Net weight Approx 530g (unit only)
Dimensions Approx 17.7CM x 12.2CM x 3.8CM
Includes 1 x TP30MK2
1 x AC 100V-240V input, DC12V3A output adapter
(CE, FCC, PSE, UL certified)
1 x USB cable
1 x user's manual
Speaker amplifier:
Suitable Speaker Impedance 4-8Ω
Maximum output power 16.3W(RL=4Ω, THD+N=10%)
9.7W(RL=8Ω, THD+N=10%)
Output resistance 0.2Ω
Minimum THD+N 0.003%
THD+N(@1kHz) 0.012%
Frequency response 20-20kHz±0.6dB
Input sensitivity 390mVrms
Noise <1mV
Gain(@1kHz) 28dB
Headphone amplifier:
Suitable Headphone Impedance 16-300Ω
Maximum output power 140mW(RL=32Ω, THD+N=1%)
Maximum output voltage swing 10Vpp
Minimum THD+N 0.001%(RL=32Ω, Pout=45mW)
THD+N(@1kHz) 0.03%
Frequency response 20-20kHz±1.2dB
Input sensitivity 1.0Vrms
Noise <10μV
Gain(@1kHz) 6.5dB
Here are the infos about the VX1... I don't know if there are some revision with different DAC...
Topping VX1 : http://www.tpdz.net/en/products/vx1/index.htm
Auto turn on / turn off synchronously with your PC (Only in USB mode)
Tripath TA2021B Digital Amplifier
VIA VT1620A USB to S/PDIF
NXP UDA1351TS DAC
TI OPA2134 Operational Amplifier
HIFI Electronic Components:
TOKO digital amplifier Inductance
ALPS Potentiometer
KOA Resistance
nichicon FW Capacitance
WIMA Capacitance
EPCOS Capacitance
TAKAMISAWA Relay
User's manual download
Specifications
Analog input RCA input x 1 (L & R channel)
Digital input USB
Amplifier output Binding Post (L & R channel), BTL output
Headphone output 6.35mm
Maximum sample bit of DAC 24bit
Maximum sample rate of DAC 96kHz
Net weight Approx 700g (unit only)
Dimensions Approx 20CM x 13.2CM x 5CM
Includes 1 x VX1
1 x AC 100V-240V input, DC14V4A output adapter
(CE, FCC, PSE, UL certified)
1 x 6.35 to 3.5 headphone adapter
1 x USB cable
1 x user's manual
Speaker amplifier:
Suitable Speaker Impedance 4-8Ω
Maximum output power 24.4W (RL=4Ω, THD+N=10%)
13.9W (RL=8Ω, THD+N=10%)
Output resistance 0.19Ω
Minimum THD+N 0.003%
THD+N(@1kHz) 0.019%
Frequency response 20-20kHz±1.1dB
Input sensitivity 420mVrms
Noise <1mV
Gain(@1kHz) 27.2dB
Headphone amplifier:
Suitable Headphone Impedance 16-300Ω
Maximum output power 140mW (RL=32Ω, THD+N=1%)
Maximum output voltage swing 3.6Vrms
Minimum THD+N 0.002% (RL=32Ω, Pout=50mW)
THD+N(@1kHz) 0.020%
Frequency response 20-20kHz±0.6dB
Input sensitivity 1.1Vrms
Noise <10μV
Gain(@1kHz) 6dB
Built-in USB DAC:
Maximum output voltage swing 2.44rms@1kHz
THD+N(@1kHz) 0.0082% (96kHz sampling rate)
Noise <25μV
SNR 101dB
So DAC is --->>>
NXP UDA1351TS DAC
DAC spec :
http://www.nxp.com/documents/data_sheet/UDA1351TS.pdf