You will not find a better DAC for the price...
The MOON 300D Digital-to-Analog Converter features an exceptionally versatile external interface that allows for use with a computer, via its USB-B input, as well as other digital audio source components such as a music server, digital tranpsort, etc. Through either S/PDIF or optical TosLink connectors. Intended to fulfill the demands of the discerning music aficionado, the 300D will bring new life to all of your digital audio files, regardless of their storage format. With internal upsampling using 24-bit/352.8kHz processing, the MOON 300D will reproduce your digital music in a genuine life-like fashion.
This DAC will accept an input signal ranging from 44.1 to 192kHz, with a bit-depth range from 16 to 24-bits. Jitter is a virtual non-issue thanks to our highly regarded proprietary digital clocking system. The back panel features a total of 4 digital inputs (USB, SPDIF x 2, and TosLink) and both balanced (XLR) and single-ended (RCA) analog outputs. The balanced outputs provide a significant improvement in noise floor, dynamics and midrange transparency. Sonically, it portrays all of the Simaudio hallmarks: clean, powerful, fast and extended bass combined with an open midrange and airy extended high frequencies. Like other MOON series components, the 300D includes an IR input, an over-built power supply and is housed in a extremely rigid custom-made chassis with a 3/8 brushed and anodized front panel.
For more information checkout the brochure - 300D, (.pdf Format; 835Kb)