The Affordable Audeze EL-8
The new Audeze EL-8s ($699) are not just moderately-priced alternatives to the reference quality LCD-Xsthey offer their own special brand of reference quality and new technologies.
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T+A decided that in order to do both formats justice in a single product, they would have to create completely independent decoding and analog output sections (including two sets of analog output jacks on the back!). The result is a design that the company believes is a unique and "fully optimized approach to the decoding of both PCM and DSD."
Priced at $18k and available this May, the N31 will process both 24/192 PCM and DSD sources (including iPods/iPads/iPhones). MBL's Juergen Reis showed me a screen shot of an iPhone playing a 24/192 file in the the USB 2 input of the N31, using iTunes USB storage feature.