The Esprit is designed around a high-performance 24-bit/192kHz Wolfson WM8716 DAC. ADC duties are covered by the CIRRUS LOGIC CS5361 24-bit/192kHz converter with Multi-bit architecture at 114dB dynamic range. It also features optical, coaxial and a pair of line-level inputs for whatever home entertainment devices you’re using. The Esprit also carries both analog and optical outputs (Optical output for USB source only: Optical S/PDIF output signal via USB playback only. The S/PDIF signal output will support digital surround multi-channel formats such as AC3/DTS Decoder). Completely control an analog, digital or computer-based system with superior sound while recording vinyl or any other analog or digital source to hard disk! The exceptional headphone amplifier drives 16 to 600 ohm ‘phones with aplomb.