The new M-DAC+ is a high-performance DAC (Digital-to-Analogue Converter) for home use. It incorporates a high-quality digital preamplifier and a Class A output stage for connection to power amplifiers and self-amplified/active speakers, as well as a quality headphone output.

The M-DAC+ processes audio data up to 32-bit/384kHz via USB. The USB accepts DSD files, offering compatibility with DSD64, DSD128, and DSD256.

The M-DAC+ allows the user to choose from seven filter settings for PCM files and another four for DSD playback.

A precision toroidal transformer uses multiple windings to separately power the analog and digital stages.