Cowon PM-64TS Plenue M Hi-Fi HD Sound 192kHz/24bit MP3 Player SNR 120dB, THD+N 0.0007%, Crosstalk -132dB 24bit/192kHz High Resolution Sound Implemented Burr-Brown PCM1795 DAC Jet Effect 7, USB DAC, Support up to 192GB memory Completing Beautiful Design and High Quality Sound using Full Metal Unibody