After rereading my review of the exaSound e22, I was quite surprised with what I was hearing with the new e32. While I had found the older e22 to be somewhat “light” sounding in character, I found the e32 to be quite different. The e32 has richness to the sound that is natural and not overly warm or full sounding. In fact, the basic sound of the e32 reminds me of the “analog type” sound that I have heard in DACs costing far more than the e32. Basic sonic characteristics also included a very well controlled dynamic low end, a wide and deep soundstage, a deep black background, and good detail retrieval in the midrange and high end. The e32 is totally fatigue-free and very musically engaging.