With three digital inputs and much more powerful upsampling, the E.A.R. Acute III enters the big time, challenging player/DAC combos costing upwards of $80K with hugely realistic, intensely musical, digital reproduction.

With more sophisticated sonics than I thought possible from CD reproduction, you'll enjoy high sampling rates up to 24/192 flawlessly produced. With an Alesis, MacBook, or server, get ready for the gorgeous sound of live performances. Vocal reproduction is unsurpassed. Bass power and focus is fantastic.

The E.A.R. Acute III is most surely state of the art, and will be the player/DAC that all will be compared to—and, I suggest, will fall woefully short of, regardless of price.
You want the very, very best? The E.A.R. Acute III CD player is it! Robert H.Levi