NAD Electronics C515BEE CD Player Plays CD, CD-R/W Decodes MP3 and WMA files copied to CD-R for up to 10 hours of continuous play 24-bit, 192-bit Sigma/Delta D/A converters are chosen for low noise and excellent linearity Audio specific OP Amps assure accurate musical sound Carefully chosen capacitors and other passive components with close tolerances for critical circuits