The SMSL M400 MQA DAC will use the newest high performing D/A chip from AKM, the AK4499. It supports MQA decoding, PCM 32bit / 768 kHz, and DSD512 Native. It supports UAT files, comes with a high-end power supply, and includes a jitter clock design. The M400 has USB, Optical, Coaxial, Bluetooth, and IIS inputs. For outputs, it has RCA and XLR capability. Finally, it comes with a remote control for ease of use from a distance. Specs: