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The XDP-300R supports many high res audio formats including DSD (up to 11.2MHz) and FLAC/WAV (24bit/384kHz) files. Featuring technology usually reserved for high-end audio products, Pioneer say the XDP-300R best audio player they could build. Like the existing XDP-100R, this model is one of the first products in the world to support the new MQA format. The XDP-300R builds on the credentials of the XDP-100R by adding dual ESS DACs alongside a fully balanced pre-amp circuit. Taking further advantage of these added capabilities, a dedicated balanced headphone output has also been added to ensure the “finest performance possible with suitably equipped headphones”.