US manufacturer Exogal (out of this galaxy) launched their Comet DAC at the Munich High end show but we somehow missed out on it so here is the latest news from them.
The base configuration includes balanced and unbalanced analogue outputs, digital volume control, and asynchronous USB input with audio signals being processed using Exogal up-sampling and filtering technology. The USB input can accept up to 32-bit/192kHz PCM data rates and the Comet provides true balanced and single ended analogue outputs.
The Comet can be controlled by the Exogal wireless remote console, the SR-71, an Android phone or tablet (running 4.3 or higher with Bluetooth 4.0 support) or an iPad (coming soon), iPhone 4s or newer, or iPod Touch.

Features
• Asynchronous USB, AES/EBU, SPDIF, Toslink, and line level Analogue inputs
• Direct connection analogue outputs with 32-bit Digital Volume Control
• Analogue Outputs: one pair balanced (XLR), one pair unbalanced (RCA), one stereo Headphone
• Single ended and balanced analogue outputs can be used simultaneously. Single ended outputs can be programmed as stereo, or centre/subwoofer operation. Single ended outputs have a programmable offset level from balanced outputs
• Works with the EXOGAL Console wireless aluminium remote system console or EXOGAL SmartRemote (SR-71) an Android phone or tablet (running 4.2 or higher with BLE support) or an iPad, iPhone 4s or newer, or iPod Touch.

Upgrades Available:

• High Speed upgrade includes 384k and DSD capabilities