"The Model 192 is a classic two channel digital-to-analog converter that allows the conversion of digital signals until 192kHz-24bit according to the DVD-Audio standard. The input signals from a CD, DAT, DAB, DVD-Video are directly (at the same input frequency) converted or upsampled to 192kHz-24bit before the conversion. The conversion is based on a Cirrus CS4396 and use a fully discrete components analog stage."
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