Bifrost Uber Digital Analog Convertor

Bifrost is the world's most affordable fully upgradable DAC, featuring 32-bit D/A conversion, a fully discrete analog section, and a sophisticated bit-perfect clock management system, together with one of the most advanced asynchronous USB 2.0 inputs available (optional), as well as SPDIF coaxial and optical inputs, all with 24/192 capability. Fully Upgradable: The Future-Proof DAC
 Worried about rapidly-changing USB input technology? Concerned about future advances in D/A conversion? Bifrost's modular design uses separate, USB Input and DAC/Analog cards. The result? A virtually future-proof DAC that won't end up in the dumpster. AKM4399 D/A Converter and Discrete Analog Section
 Even without considering upgradability, Bifrost offers incredible value. Consider its AKM4399 32 bit D/A converter, one of the highest performance DACs in the world. Also consider that Bifrost uses a fully discrete, low noise JFET analog section-just like multi-thousand-dollar DACs. Advanced Bitperfect Clock Management
 Most DACs in this price range is sacrifice every single one of your original music samples to get their 192kHz spec. Every input is routed through a sample rate converter and upsampled to 24/192. Bifrost dispenses with the sample rate converter and uses a sophisticated master clock management system to deliver bit-perfect data to the DAC, preserving all the original samples--whether it's 16/44.1 or 24/192. Specifications* Inputs: Coaxial SPDIF, Optical SPDIF, USB (optional) 
Input Capability: up to 24/192 for all inputs
Input Receiver, SPDIF: Crystal Semiconductor CS8416
 Input Receiver, USB: C-Media CM6631A D/A Conversion IC: AKM4399 
Analog Summing, Filtering: Fully Discrete, JFET differential topology Output: RCA (single-ended) 
Output Impedance: 75 ohms