Simaudio Moon 300D DAC
Here we see Simaudio's Lionel Goodfield proudly displaying his company's new Moon 300D DAC which retails for $1,600 and is available now. Inputs on the back include USB, SPDIF and Toslink and can accept streams up to 24bit/192kHz.
The DAC sports both balanced (XLR) and single-ended (RCA) analog outputs. Internal upsampling uses 24-bit/352.8kHz processing and the company claims jitter is "a virtual non-issue" due to its proprietary digital clocking system.