One of the newcomers to the Venetian this year is a Japanese company called Qualia (not to be confused with the short-lived Sony venture). I remember seeing their gorgeous-looking products at T.H.E Show last year, and new this year is the equally stunning Indigo USB-DAC at $45,000.

The Indigo USB-DAC sports four 32-bit Hyperstream DACs and all discrete output and headphone amplifier sections. Connections on the back include both balanced and unbalanced outputs, as well as USB, coax, XLR and TOSLINK inputs. The unibody cases are machined from high-purity aluminum and the product is available now, distributed in the US by Immedia.