From their web site:
• The Alpha DAC Series 2 employs new clocking and isolation technologies that provide enhanced imaging precision, timbral purity and resolution.
•Unequalled interpolation technology up-samples 44.1kHz CD’s to provide almost 176.4kHz quality and produces superb fidelity at all sampling rates from 32kHz to 192kHz
•IR remote control of all functions including volume and balance allows direct connection to power amplifiers
•Advanced input signal jitter rejection
•BADA encrypted input allows future support of HDMI and other DRM formats