Potato score: 91.1

91%

Vermeer Audio Vermeer Audio THREE #1
Vermeer Audio Vermeer Audio THREE variant 1
Vermeer Audio Vermeer Audio THREE variant 2
Vermeer Audio Vermeer Audio THREE variant 3
Vermeer Audio Vermeer Audio THREE variant 4
Vermeer Audio Vermeer Audio THREE variant 5
Vermeer Audio Vermeer Audio THREE variant 6
Vermeer Audio Vermeer Audio THREE variant 7
Vermeer Audio Vermeer Audio THREE variant 8
Vermeer Audio Vermeer Audio THREE variant 9
Vermeer Audio Vermeer Audio THREE variant 10

Vermeer Audio Vermeer Audio THREE

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Since the creation of Vermeer Audio and the Model TWO, we have satisfied our music-loving and audiophile clients that had for many years been seeking a versatile unit capable of converting digital music files of all types, as well as from analogue sources, with the greatest possible fidelity and naturalness.


The entire Vermeer Audio team is therefore proud to present its new integrated DAC, the Model THREE D


The VERMEER AUDIO MODEL THREE DAC

The Model TWO is a practically unique unit in its category, which offers in a single package all the advantages of a cutting-edge DAC, a network player, and a digital and analogue preamplifier.

We wanted to capitalize on this experience by responding to numerous requests from our clients and distributors that wanted our know-how to be duplicated in a more accessible unit offering more basic functions compared to our flagship model.


Model THREE D, 100% VERMEER AUDIO DNA

The Model THREE D is entirely based on the Model TWO and the components that have made this uncompromising unit a success.

Our expertise in design and in the processing of digital and analogue signals has allowed us to develop a very high-end unit that is nevertheless positioned in a more affordable price range.

The Model THREE is an integrated DAC/Network Player/Digital Preamplifier that can act as a direct source for any type of amplifier.


LEEDH Processing: Outstanding innovative technology for digital volume control

The THREE DAC has been designed to integrate 100% digital volume control.

Digital audio still suffers from numerous drawbacks, one of the main ones being the volume control, which degrades the sound signal by modifying its shape.

This modification, which corresponds to a loss of sound information, is often perceived as a drop in hearing acuity that often leads the listener to “turn up” the volume to be able to “hear better”.

For music, which we listen to for pleasure or to relax, its quality is linked to the sound’s beauty and musical emotion. It is directly dependent upon the quantity of information reproduced with fidelity, and in particular micro-information (very low-amplitude signals) that determine the degree of realism of the reproduction of the music.

The musical reproduction chain comprises essential volume adjustments, from the recording studio to the final volume setting on your hi-fi system.

These volume adjustments are destructive and render the sound flat, which is often blamed on “digital sound” that has lost all the “warmth”, finesse and musical charm of analogue sound.

This problem of lost information, caused by digital volume control, is therefore related to the modification of the signal amplitude.

This is a well-known issue and has been recognized from the very beginning of digital audio, and has always be considered as a specific and intrinsic characteristic of this type of technology.

Faced with this problem, several years ago the LEEDH PROCESSING team started analysing the underlying problems associated with digital audio that limit potential progress.

The principle of signal digitization, represented in the form of a variation of its amplitude as a function of time, consists of discretizing both the scale of the amplitude values (a function of the number of coding bits) and the scale of the time values (a function of coding sampling frequency). Because all these values are predetermined, the signal is necessarily represented in an approximate manner.

This approximation introduces the notion of the “accuracy” of this representation which increases with a higher number of bits and a higher sampling frequency.

Indeed, since the arrival of digital technologies, the recording accuracy for audio signals has increased, going from 16 bits/44.1 kHz to 24 bits/88.2 kHz or 96 kHz, representing a 136-fold increase in accuracy.

This “culture of accuracy”, familiar to signal-processing developers, has been applied to all types of processing (volume control, filtering, oversampling, file compression, etc.), adding to the loss in accuracy of the initial signal coding, a problem that is intrinsic to the principle of digitization, with successive and cumulative inaccuracies being introduced with each operation performed on the signal with each type of processing.

Despite the minimization of these inaccuracies (or the optimization of the accuracy), which is closely linked to the power of the processors and electronic circuits, the audio result remains unconvincing and is caricatured by numerous users through the term “digital sound”.

Thanks to this expertise, the LEEDH PROCESSING team decided to develop solutions to the current digital problems, based on the “culture of the fidelity” as opposed to the “culture of accuracy”, which has shown its limits.

Based on this original approach, the LEEDH PROCESSING team has thus invented a volume-control process that allows the modification of the amplitude of the digital signal with perfect fidelity, i.e., without modification of its shape and therefore free of any loss of information.

As for the example of division, this process consists of ensuring a situation in which only exact calculations are performed on the signal, and which therefore require little processing power. Thus, the perfect quality obtained by this process is independent of the power of the processors and electronic circuits used in conventional processes.

Because the principle of the process is purely mathematical, the rigor of the demonstration of its fidelity is exemplary and unequivocal. As a result, a first LEEDH PROCESSING patent application to protect the first totally transparent digital volume control was accepted without difficulty.

The Vermeer Audio Model THREE DAC is thus equipped with the most efficient volume-control solution.


Model THREE D, much more than just a DAC

As for the flagship model, the THREE DAC is a complete digital signal processing platform designed to be integrated into a very high-end system.

The THREE D is therefore equipped with very high-quality balance and volume control, making it an ideal source for any amplifier available on the market via its RCA or XLR outputs.

The various digital inputs via USB, RCA Spdif, optical Toslink and XLR/AES-EBU connectors are also completed by an I2S format input via a specific HDMI connector.

Furthermore, the THREE D is a fully-fledged network player as it is equipped with an RJ45 input allowing access to files located on an NAS or PC connected via the user’s home network. Depending on the applications used, this function allows access to the TIDAL, QOBUZ or even HRA (HighResAudio) high-definition streaming platforms.

This function can of course be used via a tablet, smartphone or PC (UPnP/DLNA Protocol).

Last but not least, and to ensure total autonomy under all circumstances, we have included a headphones connector in the THREE DAC so that Vermeer Audio’s reproduction quality can be appreciated even without if not equipped with a loudspeaker system.


Advanced technology

The Model THREE comprises a dedicated conversion circuit and DSP specific to Vermeer Audio and operating at 32 bits/384 kHz.

The Model THREE can therefore read the majority of available digital standards via its network input.

To benefit from Vermeer Audio’s trademark audio quality, like the Model TWO, the THREE D’s final output stage is equipped with tubes, which are exactly the same as those on the flagship model.

Finally, the power-supply module used is directly sourced from that of the Model TWO.


VERMEER AUDIO construction quality

We wanted the build of this new model to be just as meticulous as for the Model TWO.

The THREE DAC has an entirely aluminium chassis and its front panel is cut from a single solid piece.

This gives the Model THREE a high degree of rigidity.

The printed circuits  boards we use are traditionally of premium quality with 24K gold-plated contacts and 35 ppm copper circuits.

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Overall Score 91/100

Rating for [object Object]

Deliciously Crispy

Vermeer Audio THREE

Built around a breathtaking, holographic soundstage, the Vermeer Audio THREE is a focused high-resolution streaming DAC that pulls listeners into the performance. Its sonic signature is full-bodied and engaging, with tactile dynamics, detailed midrange clarity and an effortless rhythmic flow that suits rock and voice equally well. Features include wide-format digital support (USB to 384kHz/DSD, AES/EBU, S/PDIF, I2S), UPnP network streaming and Leedh all-digital volume processing to retain musicality. Construction is hand-made and neatly finished in a lighter, more user-friendly case while preserving robust internals. Ideal for audiophiles who want a dedicated digital replay engine with powerful imaging and headphone capability. As Alan Sircom observed in hi-fi+, it rewards long listening sessions and close engagement with music.

hi-fi+

"THREE D by name, THREE D by nature. The Vermeer Model THREE D produces an extremely holographic soundstage."

Pros

  • Extremely holographic, three-dimensional soundstage that creates an immersive, room-filling presentation.
  • Leedh all-digital volume processing preserves musicality and reduces digital truncation, supporting transparency and dynamic expression.
  • Comprehensive high-resolution digital connectivity and network streaming (USB 384kHz/DSD, AES/EBU, S/PDIF, I2S and UPnP RJ45) for versatile source integration.
  • Hand-made, carefully finished construction with a lighter, more manageable case while retaining robust internal engineering.

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Cons

  • Rear-mounted headphone socket is an operational quirk that can be inconvenient depending on rack placement.
  • No analogue inputs—this design decision enables full Leedh integration but limits users who need line-level analogue sources.

Sound Quality

90/100

Dynamics

88/100

Hi-fi+ notes 'effortless rhythm' and excitement on dynamic material (Led Zeppelin sounded revelatory), indicating strong transient behavior and sense of propulsion for a digital front-end. No power/topology specs for speaker driving are provided, so dynamics are judged from replay behavior and headphone/output control; these reports justify a high-but-not-reference dynamics score.

Soundstage Imaging

94/100

Reviewer explicitly calls it 'extremely holographic' and 'THREE D by nature', reporting a highly three-dimensional, immersive presentation where you 'feel as if you are part of the audience.' Imaging and staging are a clear strength based on the reviewer's listening impressions.

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Build Quality

90/100

Vermeer products are hand-made with close attention from a single engineer; the reviewer praises the construction and 'armour-piercing cones' despite noting a 'lighter case' feel. Overall the unit is described as well-made and carefully finished, supporting a high build score.

Features Connectivity

95/100

Extensive digital I/O (USB 384k/DSD, AES/EBU, S/PDIF, Toslink, I2S), network streaming (UPnP/RJ45 to 384k/DSD), dedicated headphone amplifier, and balanced XLR outputs make this a very feature-rich device. The inclusion of Leedh all-digital volume processing and high-resolution support further elevates its connectivity and functional capability (capped at 95 per scoring rules).

Value for Money

86/100

No price or explicit value commentary is provided in the review and price field is N/A, so a neutral baseline score is applied. The reviewer praises sonic performance and build, but without price context value is rated conservatively at the neutral band.

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