Korg showed a pair of DSD-capable DACs that work with their well-known AudioGate software, the DS-DAC-100 ($599) and, above, the DS-DAC-100m ($350). They are similar in technology and support up to 24/192 PCM and DSD at 2.8224 and 5.6448MHz. Using AudioGate, all audio formats, including MP3, are up-converted to 5.6448MHz DSD in the computer for transmission to the DACs. The bigger DS-DAC-100 sports RCA and XLR outputs in addition to a standard 6.3mm headphone jack while the more portable DS-DAC-100m has 3.5mm outputs for both line and headphone applications.
Source : stereophile[dot]com
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