This is the Singxer SDA-1 DAC, currently sold on Amazon for 77,000 yen. It's a full-balanced DAC from Singxer, a high-end DAC manufacturer known for its commitment to quality, that meticulously focuses on the USB input. Key features include: * High-quality XMOS-based USB input * High-precision clock + FPGA processing * Large toroidal transformer power supply This product embodies the philosophy of "uncompromising USB input sound quality" with a high-end audio design that's impossible to achieve in mid-range models costing 30,000-40,000 yen due to cost constraints. The internal circuit board is also publicly available, showcasing the use of various audio-grade components, reflecting the confidence in its design that spared no cost or effort. It's recommended for those who feel the USB input sound of mid-range models (around 30,000-40,000 yen) is somewhat lacking or feels insufficient, and are looking for an upgrade. Thank you. RME SMSL Sennheiser iFi s.m.s.l ess ak DENON Marantz maranz