I don’t disagree - all these tweaks seem a little insane. In my case I’m using an Aurender Server, not a desktop computer like the review above. I originally bought a Curious USB cable when I purchased the DS - this combo sounded real good coming from a Brooklyn DAC – much better. Then I jumped in the rabbit hole and tried the regen w/usb - not much improvement. Saw some posts from Ted and others taking about the benefits and potential sonic improvements Toslinlk could make. Gave it a go with a cheap usb toslink converter and cheap plastic toslink cable. This configuration was so much more "analogue sounding” (for lack of a better term) that I was pleasantly surprised, intrigued and now falling deeper in the hole. Tried the Topping D10 – a little better than the cheap converter but I still could not get beyond 24/96. The display was very cool though. Still wanted to get the results I got with toslink with I2S so I could get beyond 24/96. Saw boot’s Matrix recommendation and gave it a try - Got what I was looking for: I2S and Toslink both sounded better than any combo I tried to that point- liquid\open etc. Of course I couldn’t leave well enough alone this led to the PS ,HDMI cable and maybe a better DC cable (we’ll see). I know another 1k in cost is a lot but well worth it for the sonic improvement it provided. I’m just about done and very happy with the results. In my system this combo takes the DS to another level entirely. Tried USB again just make sure I wasn’t crazy and the only I keep thinking was - “this sucks”…
Good shout, I’ve got a 10 metre set I might try at some point
Yep, I’ve been listening to DSD64, 24/176.4 and 24/192k via TOSLink fine since I got the Matrix X-SPDIF 2. Monty Alexander’s “Calypso Blues: Songs of Nat King Cole” in 24/192 on now.
Nice, thanks @tedsmith . Passes the bit perfect test.
Well said.
Hi Ted, if possible can you please clarify which actual optical cable you are using to get 24/192k with the matrix? I can’t get bit perfect with mine. Thank you.
Ps for me I think optical sounds best as I2s hdmi sound is too variable with choice of cable (yes i’m getting the message that’s it’s noise in my system, but I don’t know how to get ride of it 
)
I’m using a 15 - 20 year old AudioQuest optical cable of the $90 variety, but most of the ones I have laying around that aren’t '“free” work at 192k here. I do have one entry level optical cable that does 176.4k but not 192. Tho I’m pretty sure you’ve done it, make sure that your system gets bit perfect results at 192k with another cable from the Matrix before worrying too much about the optical one.
Thanks Ted. Bitperfect with hdmi/I2s no problem. My (optical) AQ Pearl won’t even do DSD without dropping every 30 seconds, I’m now using AQ Cinnamon, works ok with DSD but not 192/24. Possible cause of problem is that they are short 0.75m lengths and you have previously suggested length need to be longer.
One more thing to check - make sure that both ends are properly seated.
I’m looking at this device as an I2S alternative to both the Matrix unit and the bridge, because it supports Ethernet input as well as USB. Limited to 384/32, but that’s enough for me.
Is anyone familiar with this one?
The Matrix is a completely different solution, meaning it is not a DAP like this RaspDAC. The only job the Matrix accomplishes is converting USB to i2S.
While this box is intriguing, I use a Mac Mini with Audirvana+. I need i2S into my DS Sr. so the Matrix takes my USB out of the Mac Mini and converts it to i2S for the DS DAC input. I do not want to give up Audirvana+ so this DAP, or any other that is not MAC OSX based, wouldn’t be a solution for me.
The Matrix is really for the audiophile who is happy with their DAP, but wants the i2S connection capability. So, these two products both fill important roles, just different ones.
Thanks, I had thought it was a simple reclocker.
This 
is wat it is.
OK - so my next question about the Matrix is whether one could somehow use an Ethernet to USB adapter to transport the signal to it, say from an Android or a Mac?
It may be hard to find an Ethernet to USB adaptor. USB to Ethernet seems to be far more common but relies on a driver.
The Matrix doesn’t care how you get USB to it, it will spit out I2S, etc.
So something like this should work?
https://www.eltima.com/products/usb-over-network-mac/
“With the external power supply port, convenient to upgrade the external linear power supply. The device will auto-disconnect the USB bus power supply after connected the external power supply, and can be connected to the devices which do not support power output, such as mobile phone.”
Does this answer your question?
I don’t see USB DAC on their supported list, I would contact them before buying. Quite the coincidence, a person at the office just contacted me this past week to put one of these on the network to share a license dongle, legally, among the 5 users.
Does the Matrix thin the sound or lessen bass response?
Thx
Not in my experience, it doesn’t…