The newly released DAC-100 accepts up to four digital input sources and features a digital volume control, a headphone amplifier section with low distortion, a high-resolution analogue RCA output stage, and a convenient wireless remote. The DAC-100 is compatible with both USB and S/PDIF.

The digital input stage of the NuForce unit operates in asynchronous mode which is independent of any timing errors associated with the incoming digital audio stream. The input stage synchronizes the data to an internally referenced timing signal and the re-clocking circuit’s accuracy is said to reduce Jitter to “near theoretical limits”

The headphone amp provides 500-milliwatts Single-Ended Class “A” power whilst the digital, 32-bit volume control is said to offer “precise channel tracking”.

The analogue pre is a minimalist design which NuForce say offers “a signal path that approaches a straight-wire-with-gain level of performance”.

The 24-bit, 192kHz DAC stage converts digital audio data back to an analogue signal at its native sampling rate and so no up-sampling or other data manipulation is used.

Cost in the US is $1095.