MSB Technology Link D/A converter
Recently, we've seen the digital "horsepower" race accelerate with the arrival of digital sources and devices with 24-bit and 96kHz sampling capability. Much of this has been spurred by the 24/96 labels emblazoned on the newer DVD players—and, within the purer confines of the audio community, by high-end DACs with this same ability. Indeed, it's possible that the dCS Elgar DAC, near and dear to John Atkinson's heart and a perennial Class A selection in <I>Stereophile</I>'s "Recommended Components," performs so well with standard 16-bit/44.1kHz sources because its wider digital bandwidth permits greater linearity within the more restricted range of regular CDs.