Light Harmonic has decided that the only way to properly put both DSD and PCM processing into one product is to incorporate two "separate and discrete" decoding engines in the box. According to the company, one signal path is optimized for PCM the other for DSD. The PCM side can handle streams up to 32/384 with the DSD path handling DSD128. Price is $31,000 and the Dual DAC should be availble around spring this year.