I think Enricoclaudio and I agree a lot about the great sound quality of the Matrix XSAbre 3.
Our comments are based on personal experiences by having tested several dacs, NOT ALL of them since that is impossible.
By this I mean that we are not owners of the absolute truth and we only want to transmit our humble experience.
Dacs from Matrix have proven to be among the best dacs in relation to measurements regardless of price. And in recent years they have shown a quality and aesthetic consistency equal to or better than some much more expensive brands.
I have had the opportunity to test the Matrix 3 against the Terminator plus with the Denafrips Athena preamp, the Gaia digital converter, the Denafrips Apollo power amp and the Hulgich Audio Duke speakers, and at times it was difficult for me to identify which dac was connected.
The degree of transparency of both models is incredible.
You may like it or not and it all depends on the audio system you have and the sound you are looking for.