According to the company:
Bifrost:
Bifrost is the world's most affordable fully upgradable DAC, featuring 32-bit D/A conversion, a fully discrete analog section, and a sophisticated bit-perfect clock management system, together with one of the most advanced asynchronous USB 2.0 input sections available, as well as SPDIF coaxial and optical inputs, all with 24/192 capability.Fully Upgradable: The Future-Proof DAC Worried about rapidly-changing USB input technology? Concerned about future advances in D/A conversion? Bifrost's modular design uses separate, USB Input and DAC/Analog cards. The result? A virtually future-proof DAC that won't end up in the dumpster.
Even without considering upgradability, Bifrost offers incredible value. Consider its AKM4399 32 bit D/A converter, used in DACs costing many times more than Bifrost. Also consider that our analog section is a fully discrete, low noise JFET design—just like multi-thousand-dollar "statement" DACs.
Advanced Bitperfect Clock Management and a Complete Range of Inputs: Most DACs in this price range sacrifice every single one of your original music samples to get their magic "192kHz" spec. Every input is routed through a sample rate converter and upsampled to 24/192. Bifrost dispenses with the sample rate converter and uses a sophisticated master clock management system to deliver bit-perfect data to the DAC, preserving all the original samples--whether it's 16/44.1 or 24/192.
Have high-res music? No problem. Bifrost offers a full range of inputs: Coaxial and optical SPDIF, as well as USB. Bifrost's USB featues: a high-speed USB 2.0 interface and asynchronous data transfer to 24/192, based on the C-Media CM6631 USB receiver. No drivers are required for Macs, and Windows drivers are downloadable for Windows 8, 7, Vista, and XP.
Modi:
Modi is the most advanced USB DAC under $100 that is made in the USA. With a C-Media CM6631 USB 2.0 asynchronous input receiver and 24-bit AKM4396 DAC coupled to an active filter output stage, Modi is ideal for a computer-centered audio system.USB Powered, No Drivers : Modi plugs into virtually any Windows or Mac computer, and requires no drivers to deliver great sound, up to 24/96 sampling rates. It features asynchronous transfer with individual crystal oscillators for the 44.1 and 48k sampling rates, and uses the USB Audio 1.0 standard over USB 2.0, and is powered by the USB port. 24-Bit AKM4396 DAC .
Modi uses the 24-bit AKM4396 DAC with switched-capacitor filtering and a high-quality active filter section with excellent line-driving capability. Yeah, we know, engineerese is a disease. What this means is that it uses one of the highest-performance DAC ICs out there, and it will comfortably drive long cables. You can easily hide Modi behind your computer and run long RCAs to your main audio system.
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