DAC 24 bit 192khz True Upsampling- con asynchronous USB M1DACA MUSICAL FIDELITY

We’ve been making top-performance digital-to-analogue converters since the early days of CD. That means the M1 DAC benefits from almost 25 years of continual development, drawing on successive acclaimed DAC designs.
Whatever your digital source – from CD to computer to TV set-top box or DVD/Blu-ray player – the M1 DAC can upsample and convert it, producing stunning 24bit/192kHz resolution audio. In comparison, CD resolution is a mere 16bit/44.1kHz.
The M1 DAC features four digital inputs: balanced, USB, optical and coaxial. It is an asynchronous design with awesome performance: from its low-distortion, noise levels and jitter-minimising technology to its high-quality power supply, the M1 DAC surpasses the standards of DACs costing many times its price.
The M1 DAC has been met with incredible acclaim. Stereophile’s review said it “offers performance that is close to the state of the art”, calling it “a piece of kit that can transform your system ” and “a stunning bargain”.
Meanwhile, the review from computer-audio specialist, AudioStream described the M1 DAC as “a wonderfully musical-sounding DAC, and one that offered many hours of pure enjoyment.”