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My baby, "John Westlake affectionately calls his latest development, the M-DAC. Volume control, class-A headphone amplifiers, balanced outputs and the "true" asynchronous USB 2.0 input are expected to catapult the M-DAC to the top of the current digital-to-analog converter. Already celebrated in England as "DAC of the Year", the M-DAC will certainly play in the hearts of many music lovers.