The DAC1 Silver is a reference-quality, 2-channel 192-kHz 24-bit audio digital-to-analog converter featuring Benchmark’s UltraLock™ technology. The DAC1 is designed for maximum transparency and is well suited for critical playback in studio control rooms and in mastering rooms. The industry standard for many years. Made in the USA.
 
Receives up to 192 kHz data signal via the headphone jack on the computer and an optical cable like the one included here.   Sold originally for nearly 3x the price I'm asking. Quality far surpasses any newer D/A converters near this price range.  DACMagic and others cannot approach either the build or sonic quality of this unit.The large internal power supply supports all international voltages and has generous margins for over and under voltage conditions. The power supply is sized to supply the demands of the HPA2™ headphone power amplifier when driving two sets of headphones. You cannot find a better headphone amp for less! The front-panel gain control sets the output level of the headphone jacks. It can also be used to control the output level of the balanced XLR and unbalanced RCA analog outputs. A rear-panel switch selects "Variable" or "Calibrated" output levels. In the "Calibrated" setting, the rear-panel outputs are controlled by multi-turn calibration pots.Designed to directly interface with power amplifiers and powered monitors. The XLR outputs are equipped with Benchmark's exclusive low-impedance passive output attenuators. These attenuators can be set in 10 dB steps to optimize the gain-staging between the DAC and the power amplifier. This important feature maximizes the signal to noise ratio of the entire playback system.Includes a Verilink brand high end Toslink - mini Toslink 20" Glass Fiber Optical Cable, and Power cable.