Essence HDACC 24/192K Upsampling DAC / Headphone Amp makes all your music sound better and plays Blu-ray discs via HDMI DAC / Headphone Amp / Stereo Preamp HDMI, USB, Optical, Coaxial Inputs 2 Analog Inputs with A to D conversion OLED Display with Remote Control Upsamples all lower res audio to 24/192K Hi Res