Sacramento based High-end audio manufacturer Light Harmonic has announced they will introduce the Da Vinci Dual DAC at CES 2013.

Light Harmonic’s Da Vinci DAC utilises unique, proprietary design elements to “set a new standard of fidelity and musicality in digital music reproduction”:

A 384K/32 Bit Asynchronous USB input which accepts 384K/32 Bit pulse code modulation (PCM) digital audio without artificial up-sampling.

3-L Buffering provides a jitter-free, three-layer elastic buffer between the music source and digital sample conversion, completely decoupling speed fluctuations in the source, and enabling Da Vinci to convert music samples using the most accurate core clocks.

3X Clocks provides on-the-fly selection of one of three highly precise -166dB phase-error clocks, according to the sample rate of the input file.

However, a DAC designed for PCM playback will not offer optimal performance with DSD, nor will a DAC designed for DSD extract the best performance from a PCM source.

The new Da Vinci Dual DAC eliminates all constraints in performance by providing completely separate and discrete decoding engines for both formats: one designed and optimized specifically for PCM, one designed and optimized specifically  for DSD–hence, the name “Dual DAC”.

The new Dual DAC will be demonstrated in a system featuring components from Dan D’Agostino, Wilson Audio, Pass Labs and MIT Cables.