The Cobalt 307 DAC was Theta’s “entry level” DAC. It had a 18-bit chip and 8x oversampling. Not particularly in the crowd now with many newer DACS featuring 24-bit, 192KHz sampling rate but when you give the humble Theta a listen, you will be surprise at how good it sound. Compared with Audio Alchemy’s DDE DACs, the Cobalt is a sharper sounding DAC. It is not as smooth as the Audio Alchemy but it makes up with better transparency and detail. So if you have an older Sony, Denon, Pioneer etc CD players and want to give it a new or different lease of life, the Cobalt is an inexpensive way to try. It is very well built with sturdy materials used and looks like it will last a long time. This DAC is all about the quality of the music and not the numbers on a spec sheet that makes the music.
Cosmetically, the unit is in nice shape. Very minor scuff marks but nothing major. We have the original box and will double box it for safe shipping.