The DA-300USB DAC boasts the same high definition signal processing and ultra-high precision 32 bit, 192 kHz digital to analogue conversion technologies that deliver the astounding sound quality of Denon?s CD / SACD players. Simply connecting the minimalist styled DAC via USB-B provides incredible quality computer-audio ? with headphones or powered speakers ? for computer stored music files or streaming audio over the internet. Alternatively, the DA-300USB is a major hi-fi upgrade; enabling audiophile playback of computer music libraries and streaming audio (from any PC or Mac) via your hi-fi, at the same time dramatically improving the sound quality of other digital audio devices, like media players, CD and DVD players, TV?s and set top boxes, Apple TV, and games consoles, by connecting them to the additional coaxial and optical digital inputs. The DA-300USB features universal digital file format support for PCM and DSD (the native file format for SACD) digital audio signals on the USB-B input, for bit-transparent, asynchronous playback of digital music files and streaming audio from connected PCs, and PCM signals, up to 24 bit, 192 kHz, via the SPDIF and optical digital inputs. Denon AL32 Processing and High-Precision 32 bit, 192 kHz digital to analogue conversion feeds the line level outputs for connection to a hi-fi amplifier or desktop speaker system and an integrated headphone amplifier that drives all types of headphones and in-ears, for exceptional listening quality. Universal audiophile playback of digital music files and streaming audio