·  Basic Information

·Reviewer：Wilson BC Teoh

Mr. Wilson BC Teoh originally practiced law before making a decisive career shift into the live concert industry. Over the following 25 years, he immersed himself in the world of music and performance.

Having spent decades surrounded by the sound of live music, Mr. Wilson developed a uniquely perceptive way of listening.

As a reviewer in the Hi-Fi space, Mr. Wilson's approach to audio evaluation stems from his deep understanding of how "living, breathing music comes to life on stage."

𝐌𝐚𝐭𝐫𝐢𝐱 𝐀𝐮𝐝𝐢𝐨 𝐍𝐃-𝟏 𝐑𝐞𝐯𝐢𝐞𝐰: 𝐖𝐡𝐲 𝐏𝐚𝐲 𝐌𝐨𝐫𝐞?

Every now and then, a component comes along that makes you question your choices. The Matrix Audio ND-1 is one of those products.

Not because it's outrageously expensive or dripping in exotic materials, but because it delivers the kind of performance that leaves owners of pricier DACs shifting uncomfortably in their listening chairs.

At under RM10,000, this little fellow has absolutely no business sounding this good.

𝐶𝑎𝑣𝑒𝑎𝑡: 𝑡ℎ𝑖𝑠 𝑟𝑒𝑣𝑖𝑒𝑤 𝑖𝑠 𝑤𝑟𝑖𝑡𝑡𝑒𝑛 𝑏𝑦 𝑎 𝑀𝑎𝑡𝑟𝑖𝑥 𝐴𝑢𝑑𝑖𝑜 𝑓𝑎𝑛𝑏𝑜𝑦!

𝗕𝘂𝗶𝗹𝗱 𝗤𝘂𝗮𝗹𝗶𝘁𝘆

If you've seen any of Matrix Audio's N-series products, you'll know the company doesn't believe in cutting corners when it comes to build quality.

The ND-1 is beautifully machined, reassuringly solid and simply lovely to look at. The chassis feels like it was carved out of a single block of aluminium. The holes drilled makes the chassis exude an aura of high-end component.

Honestly, I spent longer than I'd care to admit just admiring it before plugging it in.

𝗧𝗵𝗲 𝗛𝗼𝗼𝗸 𝗨𝗽

For this review I felt that the ND-1 should work well with the Luxman CL-38uC preamp and Benchmark AHB2 power amp. Streaming was via the EverSolo T8.

The Luxman is a lovely tube preamp that sounds not over tubey or too solid state-like. With NOS Tung Sol 5814A (12AU7 equivalent), it’s sounds wonderful.

I chose the Benchmark as it’s a neutral sounding power amp. It may be a mere 100 wpc but this amp has super low THD of -122 dB and will happily handle loads down to 2 ohms.

𝑝𝑠 𝑅𝑒𝑣𝑖𝑒𝑤 𝑜𝑓 𝑡ℎ𝑒 𝐿𝑢𝑥𝑚𝑎𝑛 𝑐𝑜𝑚𝑖𝑛𝑔 𝑠𝑜𝑜𝑛!

𝗧𝗵𝗲 𝗦𝗼𝘂𝗻𝗱

The ND-1 is unmistakably neutral.

Now, "neutral" can sometimes be code for "boring as hell." Thankfully, that's not the case here.

This DAC manages the rather impressive trick of being ‘transparent’ without becoming cold, analytical or painfully boring. It simply allows you to enjoy the recording.

One of the ND-1's strength is how effortlessly it presents music. It never feels like it's trying to impress with exaggerated detail or harsh transients. Everything just flows.

Bass is taut, well controlled and it starts and stops as required. The midrange flows effortlessly with a lovely natural character, whilst the treble knows its limits. There's no artificial sparkle trying to convince you that more brightness equals more detail. It doesn't. Other than a very good tonal balance, this DAC is clear without sounding hard or harsh.

Where it really earns its stripes is in its imaging. Separation is superb, layering is convincing and the soundstage stretches confidently both wide and deep. More impressive, is the sense of air and space surrounding each instrument. It never sounds crowded, even when the music does.

I suspect this is due to the ND-1’s ‘black background’ that contributes greatly to the ND-1's wonderful sense of space.

It's the little things that the ND-1 gets right. Tiny shifts in vocal phrasing, delicate cymbal decay and the texture of guitar strings are reproduced with finesse.

𝗖𝗼𝗹𝗼𝘂𝗿 𝗬𝗼𝘂𝗿 𝗦𝗼𝘂𝗻𝗱

Matrix Audio has included six 𝑆𝑜𝑢𝑛𝑑 𝐶𝑜𝑙𝑜𝑢𝑟 presets. Can I hear the differences? Absolutely. Are they all to my liking? Not really.

Somehow, Matrix Audio has moved away from a selection of different DAC chip filters. Frankly, I don’t blame them. Changing filter hardly make a difference. You probably can hear more if you have a higher-end HeadFi system. Even then, for me, it’s a difference in sonic nuance only.

Trying to describe the Sound Colours in words is a bit like explaining the taste of durian to someone who's never eaten fruit before. You'll just have to try them yourself.

My preferred choice was 𝑨𝒏𝒂𝒍𝒐𝒈, which added just enough warmth and ease to make long listening sessions even more enjoyable.

𝗬𝗼𝘂𝗿 𝗖𝗵𝗼𝗶𝗰𝗲 𝗼𝗳 𝗢𝘂𝘁𝗽𝘂𝘁 𝗠𝗼𝗱𝗲𝘀

The ND-1 also lets you choose between Transformer and Op Amp output modes.

For me, the transformer mode won this fight.

It sounds (relatively) fuller, richer and carries noticeably more body. Switching over to Op Amp mode made everything feel a touch dry and slightly light. It's perfectly listenable but I just found myself switching straight back.

𝗧𝗵𝗲 𝗬𝗚 𝗖𝗮𝗶𝗿𝗻 𝗟𝗶𝗳𝘁𝗲𝗱 𝗧𝗵𝗲 𝗩𝗲𝗶𝗹

Yeah … sometimes in reviews we need to throw in some dead-beat cliche.

The ND-1 already sounded excellent with the Graham Chartwell LS3/5a. Then the YG Cairn stepped in.

Every performance parameter took a large step forward. Resolution improved, dynamics became more effortless and instruments snapped into sharper focus.

The biggest surprise, however, was the sense of space and micro-details.

Suddenly the presentation became more holographic. Images floated effortlessly between, and beyond, the speakers, giving the performance an almost "walk around the musicians" quality. Almost only.

𝗔 𝗚𝗶𝗮𝗻𝘁 𝗞𝗶𝗹𝗹𝗲𝗿?

Let's be clear, this DAC is not a ‘giant-killer’. But it may ‘kill’ many other DACs up to RM15,000. Perhaps RM18,000 too.

𝗧𝗶𝗻 𝗣𝗮𝗻 𝗔𝗹𝗹𝗲𝘆 𝗗𝗼𝗻𝗲 𝗣𝗿𝗼𝗽𝗲𝗿𝗹𝘆

Stevie Ray Vaughan's 𝑇𝑖𝑛 𝑃𝑎𝑛 𝐴𝑙𝑙𝑒𝑦 may embarrassed many systems. The ND-1 sailed through it.

SRV's Stratocaster was beautifully clean and sweet, carrying just the right amount of studio reverb without becoming syrupy or twangy.

Slightly behind him sat Tommy Shannon's wonderfully hypnotic bass line, relaxed, laid-back and intentionally hanging just behind the beat. Even the texture of Shannon's flatwound strings was easy to pick out.

These are the sort of details that don't jump out screaming, "Listen to me!"

Instead, they quietly remind you that real musicians are playing real instruments in a real acoustic space.

𝗪𝗵𝗮𝘁 𝗗𝗶𝗱𝗻'𝘁 𝗜 𝗟𝗶𝗸𝗲?

I'm supposed to put something here.

I genuinely can't think of any.

Okay … maybe this. If only this DAC had a smidge more warmth and texture or better timbre presentation.

Then I’d be thinking why I’m keeping the MSB Discrete DAC.

No, am not saying it will be as good as the MSB but rather if it had those traits that I’d like to hear, for a fraction of the MSB’s price, it’s a no brainer. Sell the MSB, keep the ND-1. Fortunately for me, the ND-1 does not perform at that level. Phew!

𝗪𝗵𝗮𝘁 𝗗𝗶𝗱 𝗜 𝗟𝗶𝗸𝗲?

Everything. I don't particularly want to return it. That's usually a dangerous sign.

𝗠𝘆 𝗧𝗮𝗸𝗲

Perhaps the ND-1's greatest achievement is that it makes the Matrix X-Sabre Pro MQA feel rather ... yesterday. It’s been quite a wait for Matrix Audio to replace the X Sabre Pro, but it’s a worthwhile wait.

Not only is the ND-1 the more refined and more of an enjoyable listen, but when you factor in the asking price, it’s a steal.

At RM9,700, you're getting a DAC that comfortably plays in a league populated by products carrying significantly larger price tags.

The Matrix Audio ND-1 isn't trying to reinvent digital audio. It simply gets quite a number of things right.

If you're shopping for a DAC in this price range, do yourself a favour. Listen to it. You owe it to yourself.

ps Willy HL Lim Hai Wei Must I return the ND-1?

𝑪𝒂𝒗𝒆𝒂𝒕

These impressions are drawn purely from my own listening experience rather than a formal review. They reflect how this component interacts with my particular system, room, and preferences. Take this as a personal snapshot, one listener’s experience rather than a final word.

Naturally, I’ve considered its performance in light of its price and what it sets out to achieve.

𝗥𝗲𝘃𝗶𝗲𝘄 𝗖𝗼𝗺𝗽𝗼𝗻𝗲𝗻𝘁𝘀

Preamp: Luxman CL-38uC (with NOS Tung Sol 5814A)

Power Amplifier: Benchmark AHB2

Speaker: Graham Chartwell LS 3/5a & YG Cairn

Sub: REL T7x

DAC: Matrix Audio X Sabre Pro MQA

Source: EverSolo T8

Speaker cable: MP Source Teana & VdH Magnum Hybrid

USB Cable: AA Audio SiG XT

Interconnect: AA Audio SiG XT XLR

Power Cables: MP Source Pangu

Power: Frank Ultra Bank UB-15000Ws & FUSION Regen RPS-501