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Simaudio's 100Wpc Moon i3.3 ($3300) is a very flexible component. In its stock version, it's an integrated amplifier with five single-ended line-level inputs, an RS 232 communication port, and a headphone jack. However, users can add a phono section module ($300), a balanced input module ($200), <I>and</I> a DAC module ($400) that accepts USB2, S/PDIF, and Toslink. In fact, buy all three modules when you buy the i3.3 and you get the whole package for $4000.