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Leema Acoustics Neutron preamp/DAC
The Neutron preamplifier is a cutting edge design capable of handling multiple analogue and digital sources.
Provision is made for MM and MC cartridges via a high quality on board RIAA phono stage, the preamp features four RCA analogue inputs and a pair of balanced XLR inputs.
For flexibility each of the analogue inputs can be assigned as Home Theater bypass.
Within the digital world we cater for three S/PDIF optical inputs, three S/PDIF coaxial inputs and a USB input with conversion performed by carefully chosen low jitter ESS-Sabre DAC.
Audio can delivered to a power amplifier via either XLR or RCA terminals, for completeness we have also included two dedicated subwoofer outputs.
The super clean low noise circuit design is based on years of audio engineering experience, the circuit layout is optimised to minimise inter channel cross-talk and reduce distortion regardless of digital or analogue input selection.
This ultra high quality design is also incredibly quiet allowing the Neutron to uncover low level musical details with absolute accuracy.
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The Leema Acoustics Neutron preamp/DAC pairs a comprehensive feature set with an authoritative, neutral delivery that suits analytical listeners. Its built‑in ESS Sabre 9018 DAC, switchable MM/MC phono stage and DSD/384kHz-capable USB sit alongside three coax, three optical and a balanced XLR input, giving exceptional connectivity and flexibility. Sonically the Neutron is big, bold and even: rumbling, controlled bass, detailed midrange and clean highs, with a large, crisply focused soundstage and excellent transparency. Dynamics and macro scale are impressive, though reviewers note it can be slightly less visceral than some integrated rivals. Construction is solid and functional rather than luxurious. Best for those who want forensic detail, upgrade paths and wide compatibility; What Hi‑Fi? highlighted the product's muscle and extensive features. Overall a highly featured, high‑value preamp/DAC with analytical character.
Pros
- Extensive, high‑end feature set including ESS Sabre DAC, DSD/384kHz USB and switchable MM/MC phono stage that covers modern and analogue sources.
- Neutral, transparent tonal balance that reveals detail without artificial emphasis—useful for revealing system or recording quality.
- Impressive macro dynamics and low‑end authority: delivers rumbling, controlled bass and plenty of sonic weight.
- Excellent stereo imaging and spacious soundstage with crisp focus, giving strong positional cues and depth.
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Cons
- More analytical than emotive—can feel cerebral and may not convey the full emotional momentum of certain recordings.
- Slightly less visceral transient momentum compared with some competing integrated amplifiers, so excitement can be muted in some tracks.
Transparency
90/100
Reviewers repeatedly note a neutral, even presentation that 'refuses to spotlight any specific part of the frequency range' and that the combo has 'enough transparency to show any flaws in the recording or source.' Measured specs (very low distortion) and comments about subtle, non‑shouty detail retrieval support a high transparency rating, though reviewers stop short of using absolute phrases like 'black background' or 'dead quiet.'
Sound Quality
89/100
Dynamics
87/100
The system delivers impressive scale and authority and is 'capable of thumping out rumbling bass with gusto,' so macro-dynamics are strong. However, reviewers also observe it 'doesn't quite communicate the momentum as well as its integrated rivals,' so transient drive/momentum is very good but not class-leading.
Soundstage Imaging
91/100
Stereo imaging is flagged as a clear strength: reviewers report a 'large and expansive soundstage that is crisply focused.' The Neutron preserves spatial information well, delivering precise imaging and good depth/width.
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Build Quality
88/100
Reviewers find both components solid and well made, noting a reassuringly robust construction even if they are products of a smaller company. No mechanical or finish concerns were raised; overall craftsmanship is very good for the price class.
Features Connectivity
91/100
Feature set is extensive: an ESS Sabre 9018 DAC with DSD256/384k-capable USB, three coax, three optical inputs, asynchronous USB, a balanced XLR input plus multiple RCA line inputs, and a switchable MM/MC phono stage. Headphone output mirrors the line output; there is also a trigger output — collectively this places the Neutron in the fully‑featured segment for active preamps.
Value for Money
90/100
What Hi‑Fi praises the Neutron/Graviton combo for offering a pre/power package at a price where rivals often only manage integrated designs. That positive value commentary, combined with the feature set and strong measured/subjective performance, supports a high value score.
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