Channel Islands Audio DAC and PS. These are designed and built by Dusty Vawter of Audio Alchemy fame. This is a great sounding dac, it accepts 24/96 over optical and 24/192 over SPDIF. it uses a Burr Brown 1794 chipset with minimum digital filtering and fully discrete analog stage. DAC is fully balanced , dual differential. Has phase switch and dual RCA outputs, one pair is in phase, the other pair is out of phase. The dual outs are to facilitate balanced output with CI Audio's optional XLR cable. This is a great sounding dac, I thought it sounded better than the original Benchmark dac when I purchased it, it's that good. Tone Audio and 6Moons really liked this dac. I have another dac that has remote vol. and source so I haven't been using this much. I'm selling off a few things to buy an Antelope Audio Zodiac dac.