Musical Fidelity M1SDAC DAC/Pre
Inputs include all the usual digital suspects including USB that can handle 24/192. Since the M1SDAC also functions as a preamp, it has analog inputs which are sampled at 24/96. Outputs included unbalanced analog and digital.
But what caught my ear was the Bluetooth capability that allows you to wirelessly connect your Bluetooth device if it has audio files on it. Once received wirelessly, the Bluetooth stream is upsampled to 24/192 by the M1SDAC. Tempo Marketing's John Quick asked me to pull out my iPhone to see if there was some music I'd like to hear. Sure enough I had an uncompressed CD rip of Roxy Music's first album and within seconds it was playing over the system, tracks being controlled from my seat. Maybe not CD quality, but it sounded pretty good with a bit of crunch on the top end.