Two years after the excellent DAC 1, Swiss manufacturer Niedal Audio Lab is offering a new version of its flagship converter with the Merason Reuss. Far from following the latest trends, this unconventional device adopts principles that have long proven their worth in delivering timeless musicality.
The Reuss is a brand new model that replaces the old DAC 1 in the Swiss manufacturer’s range. As for the DAC 1 mk2, its performance and price have increased significantly. The Merason portfolio therefore includes three digital-to-analogue converters: the high-end DAC 1 mk2, the entry-level Frérot and, perfectly positioned between the two, the Reuss.
The Merason brand is managed by the independent Swiss company Niedal Audio Lab, which is headquartered in Worb and manufactures in Burgdorf. Owner and CEO Daniel Frauchiger has put his passion, commitment and dedication to music at the service of the company.
He is also the brand’s best ambassador and declares his enthusiasm for the Reuss: ‘It offers purist quality of the highest standard at an impressive price-performance ratio. It’s a must for all audiophiles.’

The name of the new Reuss is derived from a Swiss river and emphasises the fluidity of the sound of Merason devices! The aluminium casing is reminiscent of the aesthetics of the old DAC 1 with a considerably refined profile.
It is available in black and silver. The thick front panel is hand-polished and features only two buttons and a myriad of indicator lights. Everything is concentrated on the rear panel, which contains the various inputs and outputs. Digital streams are accepted on an RCA input, a Toslink input, an AES/EBU input and a USB Audio Class 2.0 input.
Its analogue outputs are standard unbalanced on RCA or balanced on XLR. When you lift the cover of the device, you can’t help but be struck by the space taken up by the power supply. The different sections are linear, with three transformers supplying power to the analogue and digital circuits. The switching power supply required for standby mode is completely deactivated during operation in order to rule out any possible interference.
Manufactured to the highest quality standards, the Reuss uses a six-layer printed circuit board to prevent interference. All components that are susceptible to heat are cooled directly by the chassis, ensuring thermal stability.
The components that influence the sound have been measured and selected on the basis of numerous listening tests.
This is the case for the conversion chips, a particularly well-known and proven Burr Brown PCM1794A model. Merason uses one per channel. This guarantees the highest possible dynamic range. As with all Merason devices, the Reuss’s circuit topology is completely symmetrical.

INSTALLING THE MERASON REUSS
Thanks to its slim case, the Reuss fits anywhere between two shelves, but that’s no reason not to optimise its placement. This basic-looking source is a valuable piece of equipment that deserves the best possible care. So take care with the connections, whether for modulation or the mains.
THE SOUND OF THE MERASON REUSS
With just three letters missing, the name of this product is “success”.
It’s a sign! Moreover, we confirm our excellent prognosis for Merason DACs. We really liked the DAC 1 tested in our November/December 2021 issue (VUmètre No. 38). Bucking the trend of current machines, which tend to overemphasise resolution power, these Swiss converters stand out with a smooth sound that speaks to the heart before filling the ears.
The Reuss is an even more accomplished DAC 1, which first and foremost catches our attention with its truly magnificent soundstage. It is successful in every respect, not by falling into the trap of grandiosity, but through its astonishing realism. From the very first minutes of listening, you can perceive an extremely well-constructed three-dimensional structure.
The different sound planes are perfectly articulated. What’s more, there is no confusion between the main components of the soundstage and the background. Here, we are truly in a privileged position in the centre of the orchestra. We can enjoy a completely credible panorama that changes according to the sound recordings.
Never repetitive, the Reuss takes a back seat to the message and does not play its own score. Its reproduction is very embodied, with beautifully materialised performers placed on an airy and clear chessboard. The timbres are warm without being overemphatic, and the dominant sensation is one of great naturalness. The paradox of this machine is that it delights us by plunging us back into a listening experience that is remarkably reminiscent of that of a turntable, based on digital files.

OUR CONCLUSION
This Swiss manufacturer’s output is rather limited, but always extremely relevant. We were delighted with every one of their machines that we tested. Merason offers sources that have soul, a completely unique vision of digital-to-analogue conversion that contrasts with the illusory quest for the highest resolution. With the Reuss, as with the DAC 1 before it, the emphasis is on superb holographic reproduction.
The Reuss is a timeless DAC that will still be relevant in ten years’ time, simply because it has abandoned the race for pure performance to focus on the listener’s enjoyment and the realism of the sound. In a field where the arms race is a constant, this is a breath of fresh air.

Author: Laurent Thorin
TECHNICAL SHEET : MERASON REUSS
- Origin: Switzerland
- Price: €4,900
- Dimensions: 450 x 50 x 270 mm
- Weight: 6 kg
- Frequency response: 20 Hz – 20 kHz (-0.5 dB)
- Signal-to-noise ratio: >115 dB
- THD+N: < 0.015%


