In this review I take a close look at the Topping E30, a $130 entry-level DAC that’s basically the cheapest name-brand DAC I know of that includes a remote control. I go over the core specs (AKM AK4493EQ, up to DSD512 and 32-bit/768k PCM), the physical build (metal chassis, OLED screen with that classic Topping “80s clock” font, capacitive power button that gets fingerprinty), and the I/O (USB, optical, coax in, RCA out, barrel power). The remote is the big story here: power, mute, input select, volume, filters, brightness, and auto shutoff. For sound, I did an A/B against the Schiit Modi 3 using optical outs from my Cambridge 851D into a Gilmore Lite Mk2 so I could switch inputs instantly with volume matched. I still prefer the Modi 3 marginally—it's a bit warmer, has a little more sub-bass punch, and it wins on really fine microdynamic contrast and micro detail, especially on something source-revealing like my HD800. That said, the E30 surprised me: it sounds clean and way less dead than other low-end Topping DACs I’ve heard (like my D10, which I find thin and glary). Where the E30 really shines is speaker and TV setups. If you want a simple, good-looking DAC on a shelf that you can control from the couch—powered monitors or a power amp—this one gets my recommendation.