Light Harmonic DaVinci USB DAC is an asynchronous type of USB DAC with a sample rate up to 384kHz and a resolution up to 32 bits. With this, you’ll get high-quality audio with a jitter-free, three-layer buffer mechanism. It features three temperature-compensated, crystal-oscillator clocks—one dedicated to USB signal transmission, and for files at multiples of 44.1kHz, and a third for files at multiples of 48kHz, up to 384kHz—and each one is selected on the fly according to the sample rate of the input file. Other salient features include a full isolation of the power circuits in the lower module, and a well balanced analog circuits in the upper module. $12,000.