It’s fair to say Naim didn’t spring into digital music with quite the same gusto as some of its competitors.
Instead, it scoped out the market and tackled one thing at a time – first by focusing on streaming, then adding digital outputs to its CD players, before turning to the burgeoning ‘desktop audio’ sector with the launch of the DAC-V1 in 2013.
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https://www.whathifi.com/naim/dac-v1/review