The core D/A chip of the MiniMax DAC Plus uses the world best sounding Sabre ESS Technology 9018 32 bit DAC chip. It zero jitter feature eliminates the discussion that digital has a long way to go before it can ever become the standard against analog playback. The USB input is Italian M2Tech OEM Asyncronization 24bit 192KHz. The MiniMax DAC Plus incoporates Eastern Electric’s world class leading tube anaglog output stage, it reproduces the finest and silkiest sound from any high resolution file of your CAS. We consider this MiniMax DAC Plus to be the State Of The Art digital format by which others will be judge to in comparison. That we can bring it to you at an affordable price point is our gift to the audio community.