Musical Fidelity M1DAC Digital-to-Analog Converter Front panel display of input sampling frequency Locks onto any S/PDIF signal at 32 kHz, 44.1 kHz, 48 kHz, 88 kHz, 96 kHz, or 192 kHz; 24 bit Delta-Sigma (bit stream) dual differential DAC with 8x over-sampling to 192 kHz Outputs: 1x line level RCA (phono); 1x line level XLR (balanced) Inputs: 1x XLR AES balanced; 1x RCA SPDIF 32-192 kbps (16-24 bit stereo PCM); 1x TOSLINK optical 32-96 kbps (16-24 bit stereo PCM); 1x USB type B 16-24 bits, 32-96 kbps (Determined by source file/computer settings) Jitter: &lt;12 picoseconds peak to peak; THD(+ noise): &lt;0.0025% 10Hz to 20 kHz; Frequency Response: +0, 1dB, 5Hz to 100 kHz;