This is the twelfth product from the EarAcoustic Audio brand to appear officially in the TDS Hearroom.
Back in May, when the OSHUN was launched, EarAcoustic Audio had already publicly announced plans to release a matching dongle DAC, and the subject of this article—the “OSHUN Decoder”—is the realisation of that announcement. Although we mentioned in our exhibition coverage that the OSHUN Decoder adopts a high‑current op‑amp design, this might seem to have little overlap with the use case of pairing it with a high‑sensitivity, easy‑to‑drive earphone like the OSHUN. But after listening to it, we can also look at it from a different angle: it can also serve as a compact, versatile solution that works well across EarAcoustic Audio’s many current dynamic driver IEM offerings.
At the start of this article, a reminder: if you are already a user of EarAcoustic Audio’s thousand‑yuan class products or above, the OSHUN Decoder is available to you at an exclusive price of 598 RMB—remember to contact the store’s customer service to claim your coupon. Considering that most buyers of the OSHUN Decoder are likely to be existing EarAcoustic Audio users, we will also use 598 RMB as the target price point for evaluating its sound performance, and will focus on pairing it with the brand’s own earphone offerings.
Package, Accessories & Design

The packaging of the OSHUN DECO (hereafter referred to as the OSHUN DAC) is noticeably smaller than EarAcoustic Audio’s earphone products, and its design is relatively simpler. Since it takes the form of a plug, there are no other accessories to speak of. However, a protective film is still applied to the glossy parts of the unit at the factory, so there is no need to worry about scratches during shipping.

The OSHUN DAC is essentially an enlarged adapter plug. Its body is CNC-machined from aluminium alloy with an anodised finish. Despite the metal construction, it is not particularly heavy. Two colour options are available; the one we have is the fairly conventional metallic silver. However, considering that EarAcoustic Audio has a vast lineup of gold, glossy models—including the F718 and the Golden Snake series—the other gold-and-silver combination is also a good match, with very high saturation. Whichever colourway, the OSHUN DAC features a polished metal plate with a grid texture on the front. Perhaps “DECO” refers to this structure?
Near the USB-C port, there is an extra raised ring structure that accommodates thicker phone cases. The thickness is moderate. For the new standard iPhone series and phones that do not prioritise imaging, once a phone case is installed, the protective bump around the camera module happens to sit flush with the back of the OSHUN DAC, so there is no need to worry about long-term stability. For imaging phones with massive camera modules, the protrusion on the back of the OSHUN DAC is likely less than the camera bump anyway, so there is even less to worry about.

The body has no hardware volume control buttons—or rather, no physical control area at all; all settings are software-based. The socket is located on the right side, positioned very close, so it is clearly not possible to use both ports simultaneously. The LED is on the left side, set into its own separate opening. Its brightness is fairly high, but being on the side, it does not cause much visual distraction.
Features & Output Specs
The OSHUN DAC is equipped with dual Cirrus Logic CS43198 DAC chips and a CB5100 PRO as the USB bridge chip. It still supports decoding specifications up to DSD256 and 768kHz / 32bit Wave PCM, and can achieve a dynamic range and signal-to-noise ratio of >115dB. It does not dig as deep as some thousand-yuan-class dongle solutions, but it still delivers performance befitting its mid-tier price point.

The OSHUN DAC uses dual SGM8262 op-amps, a common high-current pairing with the 43198 platform over the past year. The official rated output power is 151.25mW single-ended and 551.25mW balanced at 32Ω, with no measurement data provided for higher impedances. THD+N is kept at 0.0005%. The signal-to-noise ratio is rated at 115dB. The 3.5mm jack does not support inline remote input. Standby power consumption is 490–530mW, which is well controlled among dual-8262 dongles.
In the Walk Play app, you can still adjust an 8-band EQ with ±10dB, which is currently the main third-party PEQ solution, so I won’t go into further detail.
Capability
[IEMs] EarAcoustic Audio SPA-Hi End MAX, SPA-LTD, VSA-LTD, G318s, OSHUN, F718s, VSA-PM; MOONDROP Harmon, Harmon-SP, DUSK, Kadenz, Orchid 2; TANCHJIM Lost Manor, Origin, Force, Fola; DUNU Vulkan 2, DN242; Letshuoer S12 Ultra, Star Eye; SeeAudio Bravery; UM M16; NF ACOUS ND12; Softears RSV MKII, Edge; NICEHCK Rockies, EBX25Ti, Tears, NX8Ti; Sony MDR-EX1000, XBA-100, MDR-EX71.
[Headphones] MOONDROP PARA 2, Castle in the Sky; Sennheiser HD660S2, HD25; Beyerdynamic DT 270 PRO, DT 275 PRO, DT990 PRO X; Grado SR325X; TENii Luthier, Luthier High-Impedance Version, KPX52, KP011, MT030; Sony MDR-MV1, MDR-CD900ST; Sound Memory G50; BrianFay PARA 50; HIFIMAN Edition XV.

The above covers most of the common categories on the market: dynamic driver IEMs, multi-BA IEMs, hybrid IEMs, low-impedance dynamic over-ear headphones, high-impedance dynamic over-ear headphones, and low-impedance, low-sensitivity planar over-ear headphones.
The first thing we had to try was naturally EarAcoustic Audio’s own OSHUN, since it is the matching model in the same series. The OSHUN is a low-impedance dynamic IEM with relatively high sensitivity; when it launched, its selling point was precisely how easy it was to drive, so the OSHUN DAC drives it with effortless ease. In fact, all of EarAcoustic Audio’s current dynamic IEMs can reach a good level when driven from the OSHUN DAC’s balanced output. However, for planar IEMs like the VSA-PM, you need to turn the volume up fairly high to achieve sufficient loudness and a certain fullness. The S12 Ultra, a more conventional planar IEM, on the other hand, pairs quite well. For some low-impedance multi-driver IEMs, the OSHUN DAC keeps them well under control, and among mid-priced dongles its control is quite good. As for IEMs like the DN242 and Rockies, which incorporate micro-planar or electrostatic drivers, the OSHUN DAC handles them well—it does not completely smooth over harshness, but keeps it at an appropriate, non-prominent level.

On the headphone side, we found that for low-impedance dynamic over-ear headphones with relatively high sensitivity, such as the MV1, M1, and DT 275 PRO, the OSHUN DAC can drive them quite well even from its single-ended output, with sufficient fullness and separation. For the MV1 in particular, however, the soundstage feels a little smaller compared to some larger dongle DACs. For high-impedance dynamic headphones, the OSHUN DAC is not particularly suitable—something that is also related to its high-current design, which makes it difficult to maintain strong output at high impedance.
Sound Description
In terms of bass, the quantity is moderate, with thickness and fullness kept at a suitably controlled level—there is no additional thickening. Elasticity and sub-bass extension are basically at the typical level of mid-priced dual-SGM8262 dongles. Attack and decay are moderate, with a slight amount of lingering reverb retained. The sense of bloom in atmospheric rendering is minimal, with only a mild richness. The OSHUN DAC’s bass is fairly solid, without an obvious aggressive edge or excessive richness—relatively clean. Instruments with fundamentals in the lower midrange do not exhibit any obvious forward-leaning issue.
In the midrange, vocal positioning is slightly close, with a mild enhancement of mouth size and sufficient refinement. There is slightly more emphasis on vocal texture than on outlining, and the prominence of definition of note outlines is not overly aggressive, while still maintaining decent thickness. The bias between male and female vocals is not obvious, and the range of suitable vocal types will not noticeably alter the character of the earphones. Grain is somewhat polished, and smoothness is decent. The tonality has a slight warmth, but overall it does not introduce obvious coloration that would affect judgment. Laryngeal positioning is generally standard, and breath proportions are appropriate with sufficient richness. Mouth noises and sibilance are somewhat controlled in their prominence, but not completely smoothed over. The vocal range has good transparency, without extra unnatural brightening.

For instruments, most are presented with texture taking slight priority over definition of note outlines. Among string instruments, the violin, guitar, and cello offer a good amount of bowing and plucking detail for the mid-price bracket, with appropriate prominence. The cello’s body is relatively lean, occupying only a modest proportion of the soundstage. Brass instruments have a moderate sense of presence, and instruments like trumpets that require brightness have a fitting brilliance. Woodwinds have good airiness and sufficient naturalness. Instrumental harmonics are fairly natural, without much accumulated thickness. Among percussion, the kick drum has moderate presence, the snare decays a touch faster, and cymbal brightness shows no obvious change, with neither metallic character nor harshness increasing.
Treble brightness is moderate, without introducing obvious brightness or high-frequency energy, and smoothness remains good—a welcome trait for EarAcoustic Audio’s own VSA series. Treble extension is acceptable, with a slightly faster roll-off that is not premature.

Whether from the single-ended or balanced output, the OSHUN DAC’s soundstage is not particularly wide—it presents a well-behaved space with similar width and depth. Combined with a moderate sense of “height,” the OSHUN DAC presents a slightly oblate spherical space. Separation between vocals and instruments meets expectations for its price, with excellent overall coherence. Resolution is good for the mid-price bracket, without an obvious emphasis on “analyticalness.” Dynamics are decent, and transient response is good.
Overall Impression

The sound of the OSHUN DAC can largely be seen as a further complement to the OSHUN. As a set, it sounds more balanced and places greater emphasis on midrange texture. For EarAcoustic Audio’s other earphones, the SPA-LTD and SPA-Hi End MAX follow a similar pairing approach to the OSHUN, sounding focused on midrange and upper-midrange texture by default. Paired with the VSA-PM and VSA-LTD, it adds a suitable touch of warmth, while models like the VSA-MAX, whose vocals are already forward, are less suited to it. Even outside the EarAcoustic Audio ecosystem, as a compact dongle DAC it can pair with quite a few neutral or even neutral-cool earphones in the mid-price bracket, and some easy-to-drive dynamic over-ear headphones are also worth considering. That said, it is worth noting that we recommend using its balanced output—an unavoidable situation with dual-8262 designs. The current boost from the balanced output is especially good, while the single-ended output is usually not as prominent. Its performance meets our expectations for a mid-priced dongle, and its power consumption is more satisfying than that of many competing products.

KingTsui, TDS Studio.
Sept 2026
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Source: TDS Audio Experience







