There are a lot of good DACs around, but few of them really stand out on technical grounds. Just recently, a few have appeared which support high-sampling-rate USB operation (previously limited to 48kHz) and that’s obviously a good thing.
M2TECH, however, has upped the ante by introducing a feature that was previously the sole preserve of some rare and expensive ultra-high-end kit, in the shape of 384kHz sampling.
Yes, that’s eight times 48kHz (and yes, eight times 44.1kHz, or 352.8kHz, is supported too). This means that a full three octaves of frequency response is now, in principle, available above CD’s regular 20kHz limit. No one is suggesting we can hear as high as 160kHz, but ever since the dawn of digital audio there have been voices arguing that that much…