The Benchmark DAC3 L is a two-channel digital-to-analogue converter using Benchmarks latest ESS Technologies ES9028PRO converter chip which provide lower Total Harmonic Distortion and Noise. The Benchmark DAC3 L builds on the DAC 2 HGC reference digital to analogue converter but provides active 2nd and 3rd Harmonic Compensation, lower THD+N and passband ripple, improved frequency response and faster PLL lock times. These changes result in outstanding musical detail and improved stereo imaging. The DAC 3 supports PCM or DSD conversion natively doing away with unnecessary conversions and bit accurate conversion to analogue. Switching between both is also seamless. With a wealth of connections The DAC adapts to any setup from professional to audiophiles with the highest quality XLR and Phono connectors. The new DAC 3 L gives you the impression of being in the room thanks to pristine and transparent conversion. Benchmark DAC 3 HGC Main Features: New two channel Digital to analogue converter Supports PCM and DSD natively Improves stereo imaging and provides outstanding musical detail New ES9028PRO Converter Chip Lower THD+Noise Active 2nd and 3rd Harmonic Compensation Lower Passband ripple Improved frequency response Faster PLL lock times