The Exogal Comet digital to analog converter is a modern DAC that can process up to 32 bit 384 kHz, and DSD64 and DSD128 digital signals from the USB input. Using the AES-EBU XLR or S/PDIF BNC connections, processing is limited to 24 bit 192 kHz datastreams. TOSlink can do 24 bit 96 kHz. The compact chassis $2995 Comet can be controlled by the Exogal remote control (included) or a Bluetooth smart phone app.