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Theta Cobalt 307 DAC Sad to let this go as it's been one of the most enjoyable DACs I've owned but the gear purchase addiction is itching again. Designed by Mike Moffat of Schiit and it was the budget baby of Theta. It's better than the Schiit Modi 3 which I also have. I find the bass is meatier and there is more texture/depth compared to the budget Schiit. This is a hybrid Multi-bit/Delta Sigma Burr Brown DAC chip. Service last year by Jon from OAD who also thought highly of it. I think he replaced a few aging caps. Can Post for $30 Condition: Good Payment Method: Cash on pick
If the condition is genuinely good, A$300 looks like a strong buy for a Cobalt 307; comparable used asking prices I can find sit well higher, with one recent listing at about A$690 equivalent before shipping, so this is clearly below that level. Because this is an older high-end piece, the value is excellent if it powers up cleanly and the inputs/outputs are intact.
What makes it worthwhile is the Theta sound and build: the 307 was a serious early-’90s digital processor/DAC with a well-regarded 18-bit hybrid design and solid measured performance for its era. It’s a good pick for someone wanting a classic, musical DAC with collectible cachet, but at this age I’d still confirm remote, power cord, and all digital inputs work properly before committing.
Independent perspective — not a price guarantee. Always verify condition, accessories and provenance before purchase.
Theta Digital emerged in the late 1980s from a research project by a group of music enthusiasts in the United States, determined to overcome the harsh sound of early compact discs. Their breakthrough came with the 1988 release of the DS Pre, the world's first DSP-based outboard digital-to-analog converter, which revealed unprecedented musical detail and set a new benchmark for digital playback. Rooted in a philosophy of non-obsolescence, the company emphasized upgradeable designs, allowing owners to evolve their systems without waste, a commitment that defined its early heritage.
The brand specializes in high-end digital audio components, particularly DACs renowned for their lifelike transparency and two-channel purity. Iconic products like the Casablanca series—starting in 1995—evolved into modular music and cinema controllers with open architecture, supporting up to 12 channels, advanced DSP processing, and bandwidths reaching 192 kHz. Under the stewardship of figures like Morris Kessler of Amplifier Technologies and engineer Dave Reich, Theta also produces elite amplifiers such as the Dreadnaught and Citadel, blending cutting-edge tech with audiophile-grade build quality.
Positioned firmly in the high-end audio market, Theta commands a cult following among discerning buyers for its uncompromising sound and longevity. Though production has waned in recent years following company changes, its legacy endures through still-upgradeable Casablanca units and a reputation for products that outperform contemporaries, appealing to serious collectors and home theater aficionados seeking timeless excellence.
See all Theta Digital listings on RADAR.
