The MOON Nēo 380D Digital-to-Analogue Converter uses our M-AJiC32 asynchronous jitter elimination system performing in true 32-bit fully asynchronous mode, built around the ESS SABRE32 Ultra DAC operating in 32-bit Hyperstream™. There are eight digital inputs covering the full gamut of connections – AES/EBU, S/PDIF, Optical, and USB. All of these inputs can accept a signal up to 24-bit/192kHz resolution. As well, there’s a full digital monitor loop to accommodate external devices such as a room correction component.
More details here: http://www.renaissanceaudio.co.uk/moon/neo-380d/