Mike Yee (shown here holding his DAC) has been working for the past several years on a unique approach to DAC design. He has invented a technique (for which he has applied for a patent) he calls MODR or Musically Optimized Digital Reconstruction.

Yee uses an FPGA (field programmable gate array) to intercept the digital signal as it comes into the DAC. The FPGA provides a proprietary "pre-emphasis" conditioning of the signal before the DAC chip to "remove the DAC's effect on quantization error." After the DAC chip, an analog stage provides de-emphasis prior to output.

There are SPDIF and Toslink 24/192 inputs as well as a 16/48 USB port. On the front are LEDs to indicate the sample rate. Introductory price is $1,000