This is the first time I've taken a close look at the Gato products from Denmark. Though the company has a rich history at home, tracing their roots back through GamuT to other brands, the Gato moniker is now making inroads around the US. They manufacture speakers, amps and the $8,000 CDD-1 that I spotted in their room at the Venetian.

The DAC section accommodates 24/192 SPDIF and USB inputs and has both balanced and unbalanced outputs. The casework is simple yet gorgeous and features a CD drive on top (with magnetic cover) and a multi-function circular dial on the front.

When a CD is spinning the analog dial's needle position indicates the time remaining (like a clock hand) and slowly rotates as the disc plays. When using the DAC for an external digital source, the needle points to the sample rate. Ingenious and beautiful and available now.