SOtM is a manufacturer of specialized audio devices for general and for PC applications. I am familiar with them because I am using their highly regarded tX-USBexp as the USB output for my own server/streamer. At CES, they showed a new sHP-100 headphone amp and USB DAC ($600, left) which has an analog volume control, USB, coaxial, optical, and analog inputs, a headphone output and analog line outputs, and supports 24bit/192KHz PCM, DSD playback. To its right is their neat little sMS-100 wireless streamer ($449), which supports up to 32/384kHz PCM and DSD via USB.
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