The NuPrime DAC-10H combines leading-edge technology that offers PCM 384K and DSD256 decoding with a high-power balanced headphone amplifier. The DAC-10H incorporates a high-end preamp capable of driving the power amplifier directly. The DAC-10H includes features borrowed from the Reference class P-20 preamp, including an advanced, thin-film switched-resistor ladder network for controlling volume, which provides a single resistor in the signal path at any volume setting. It also has individually adjustable volume on each input for precise source level matching and volume adjustment in 99 precise, 0.5dB increments. Utilizing the world's best performing 32-bit audio DAC is only a first step for designing the ultimate DAC. Notable features include five digital inputs and two stereo inputs. Inputs consist of one USB digital, two coaxial digital S/PDIF, two optical digital S/PDIF, and two analog stereo RCA. Outputs consist of optical digital (up to 24 bit/192 kHz), unbalanced stereo RCA line out, balanced stereo XLR pre-out, balanced headphone out (XLR-4 jack), and unbalanced headphone amplifier out (1/4" jack). On the output side, it offers unique dual gain settings for RCA with 2V or 4V outputs, XLR with 4V or 8V outputs. Each of the balanced and unbalanced headphone outputs have four different high power output settings. With ESS's 32-bit HyperstreamTM DAC architecture and Time Domain Jitter Eliminator, the SABRE32 Reference DAC delivers an unprecedented dynamic range of up to 135 dB and THD+N (Total Harmonic Distortion plus Noise) of -120dB. The DAC-10H supports DSD native playback by ASIO2.1 (up to 11.2MHz) and DoP (up to 5.6MHz) method and sample rates of 44.1, 48, 88.2, 96, 176.4, 192, 352.8, 384 kHz and DSD64 to DSD256. The output circuitry is designed for use with up to two dynamic headphones. Consistent wiring and the use of XLR-4 sockets ensure excellent channel separation. A gain switch offers best performance with in-ear, on-ear and over-ear headphones.