The Audio Note DAC Zero is specifically engineered for sonic performance rather than technical specifications. It uses vacuum tube technology, implemented using traditional Audio Note techniques. The DAC is entirely minimalist in form and function. It has neither displays, knobs nor a remote control and the fascia only carries a small LED power indicator. The DAC takes the transport’s S/PDIF digital output and converts it to analogue in the normal way. It features an up-to-date 24bit/96kilohertz Delta Sigma D/A converter that enhances ordinary 16-bit CDs, and the astounding 6111WA mini tube in the output stage. The mini tube has advantage of tube sound and the life span of transistor (about 100,000 hours or eleven years). Users do not have to worry about tube replacement therefore the tube does not require a socket and could directly print on the PCB board. This method also avoid interface signal loss. It is also the only DAC to utilize the Delta Sigma chip with tube. Copper inductors are used in the filter network in place of the active (IC-based) filters normally employed.

When matched with its matching CDT Zero cd transport, the Audio Note DAC Zero has a very liquid and smooth midrange, particularly in the presentation of voices, coming across as very natural and real. It offers a slightly diffused image, with reasonable amount of width and height. The DAC can hide itself in music presentations in a way that it does not feel like synthetic or artificial, as if there are no audio equipment in the room. Although the Audio Note DAC Zero is a digital component, it is fatigue free during extended listening periods and will bring a new level of musicality to the CDs.