Monster Cable Entech Number Cruncher 203.2 20-Bit Digital-to-Analog Converter with 3-Pole Filter (Discontinued by Manufacturer) 3-Pole analog anti-aliasing filter for removal of distortion-producing digital artifacts 5 independent voltage regulators for ultimate separation of the digital and analog stages Low jitter circuitry for optimum clarity Twenty bit Sigma-Delta processing for maximum information retrieval Converts stereo digital (S/PDIF) to analog stereo from CD, LD, DVD, DSS, DAT or Minidisc