The Alpha DAC Reference Series 3 contains breakthrough technology that redefines the potential of digital audio quality. Experienced industry listeners who have heard the Alpha DAC Reference Series 3 are unanimous in their praise, saying that the Reference Series 3 clearly outperforms any other DAC they have heard, including those with six figure retail prices, and even the much admired DAC portion of the Pacific Microsonics Model 2 studio ADC/DAC. In addition to its unprecedented PCM audio quality, the Alpha DAC Reference Series 3 also features MQA Rendering of unequaled audio quality. The Berkeley Audio Reference Series 3 Features Unequaled PCM audio quality from 32kHz to 192kHz Unequaled MQA Rendering audio quality to 384kHz and above Ultra low phase noise conversion clocking Ultra low distortion variable output attenuator Outputs can connect directly to power amplifiers