Featuring improved electronics and a beautiful new form factor, the Musical Fidelity V-Link II, s 24-bit, 96 kHz asychronous USB to S/PDIF converter with coax and optical output, solves the biggest problem associated with computer-based sound - an unstable data rate in the output. Standard USB output from most computers has been a serious limitation on ultimate quality because it is synchronous, meaning that the computer will determine its output data rate at its whim. From an audiophile's perspective this is a disaster. The data rate might be 14-bit, 32 kHz or it might be higher or lower - it just depends on what the computer decides to do. The solution to this problem is asynchronous technology such as that found in the V-Link II. With asynchrony, the receiving device instructs the computer to provide data (via its USB output) at whatever rate it has been stored on the computer disc. Now you can be confident that the data received from your computer is genuinely high quality and unfailingly consistent. Zero jitter! The V-Link II has zero jitter, as measured by Britain's world-renowned Hi-Fi News . Musical Fidelity's unique proprietary asynchronous digital control system feedback technology software, in conjunction with all the other elements, produces performance equal to the most expensive and exotic products on the market. Eliminates digital noise Connecting a computer to an audio system usually reduces the audio system's performance, because computers generate large amounts of digital noise. When you send a USB signal out from your computer via USB, run it through the V-Link II and then out through the digital outputs, this noise is eliminated. The V-Link's coax and optical outputs can thus deliver audiophile-grade performance from your computer!