The DAC 30 is a fully balanced high performance 24bit /192kHz stereo DAC designed to render the best possible audio quality from computer-based high resolution music files, upgrade existing high-end players like the CD31 and transform the sound of set-top boxes and games consoles . Equipped with a wide array of inputs including asynchronous USB-B, stereo balanced AES EBU and three pairs of S/PDIF coaxial and TOSLINK connectors, the DAC30 uses the processing engine of the celebrated Primare BD32 universal player to convert and convey very low distortion analogue signals to a high quality music system via a pair of balanced XLR and single-ended RCA outputs. There is also a S/PDIF digital output.