Warm, Open, and Spacious DAC Warm, open and spacious are words not typically associated with digital audio. But PS Audio's new Digital Link III outboard DAC helps any digitally recorded medium sound just like that, with a top end that will remind you of analog -- and performance that may make an SACD player unnecessary. "The Digital Link III made standard-issue CDs essentially equivalent to their SACD counterparts, even when SACDs are played back through the $5000 Linn Unidisk SC," raves Barry Willis in the March 2007 issue of The Absolute Sound magazine. "It's a fantastically high-value product." It Delves Deep Into Bass "The PS Audio Digital Link III is more 'earthy' and 'meaty sounding' than either the Cyrus or Musical Fidelity," reports Alan Sircom in the August 2008 issue of England's Hi-fi News magazine. "It delves deep into bass and lets you know it. It offers a keenly dynamic and enjoyable sound, too, on both CD and computer sources." The DLIII is a killer DAC featuring the latest balanced D to A converter, the TI PCM1798DB. This new generation of 192 kHz processors from Texas Instruments (formerly Burr Brown) features 24-bit resolution and 123 dB dynamic performance. Its rated THD is just 0.0005%. The DLIII comes with differential outputs and an eight times oversampling filter, too. PS Audio's engineers based the DLIII around this amazing DAC engine and designed an all new input circuit and receiver, plus a 100% discrete output stage, along with a huge power supply to finish it off.