<< It's not just a DAC, no siree, it's a balanced, feature-packed fire-breathing dragon and after having lived with it for a month or so now, I can confirm that it lives up to the description on HiFiDo's site: "The company's sharp yet comfortable sound makes you feel your body temperature is attractive." I couldn't have said it any better myself.
Ladies and gentleman, I give you the SunValley SV-192S>>

Mint condition!
Versiune exclusiva pentru piata JP 100V, se livreaza cu trafo ultra silentios extern japonez (Kashimura) 230V-100V min 100W.
(A division of the Toyota Motor Company, Sunvalley has been serving the Japanese DIY audio community with a range of all-tube phono, line stage and power amplifiers that fully embody the spirit of Japanese hi-fi philosophy)

Audio sample here: https://www.youtube.com/watch?v=Gfmo6TvRQMI

Pretul afisat este pentru optiunea incluzand cele 2 lampi originale Sunvalley 12AU7/ECC82.
Upgrade optional la 2 lampi Mullard CV4003: +150 EURO - gasiti pe net impresii ale utilizatorilor care au facut aceasta modificare si beneficiile.

You can up/downsample digital data from 32k to 192k/16bit to 24bit as you like!
It supports USB input (USB input is 32k/44.1k/48k 16bit), and can be used by connecting it to a PC.
Digital inputs: AES/EBU (XLR), COAXIAL, OPTICAL, USB
Digital outputs: COAXIAL, OPTICAL, AES/EBU (XLR), USB - a full lineup.
Analog outputs: Unbalanced (RCA) 3 systems, Balanced 1 system T
Vacuum tubes used: 12AU7/ECC82 x 2,
D/A converter chip: Burr-Brown DSD1796
Dimensions: W435 x D320 x H97mm
Weight: 6.0kg