Esoteric 34-bit Dual Mono D-05X - DSD up to 22.5MHz. New model - I have had mine for about 2 weeks, can't compare with other 'hi-end' dacs, but DSD256 as original playback sounds sensational. As does PCM hires and redbook. Upsampling PCM to DSD with HQPlayer - not so much, prefer the PCM.