The DAC2 features 24-bit/192kHz upsampling with a dual differential, multi-bit delta-sigma converter combined with a low noise, low distortion and fast “True Differential Current to Voltage” circuit (TDIV). A major advantage of the upsampling approach is to avoid time smearing of transient information due to the brick wall high-freq. filters of past DACs. Bel Canto uses a 96K slow rolloff filter in the effort to improve transient fidelity. The Asynchronous Sample Rate Converter offers a 20dB improvement over previous SRCs.