"The 113 USB-DAC from Burmester is based on the DAC from its 069 flagship CD player. There is a Toslink input for USB audio class 1 and class 2 for Mac and PC without the need for additional driver installation. The Bluetooth function can allow wireless connection to iPod with a maximum of 24 bit/192 KHz (48, 96, 192Khz selections) oversampling. To eliminate phase shift, the analogue signal path uses no coupling capacitors. This is a very attractive product…"