ES9016K2M from ESS Technology is used as the DAC chip:
Using the high-quality DAC chip supported sampling frequency has been greatly enhanced to 192 kHz. Users can enjoy higher quality sound without sacrificing ease of use.
Further improved analog circuitry:
The analog circuitry has been newly designed to match the higher supported sampling fre-quency, and has achieved performance of high-end products, including improved THD (total harmonic distortion).
Gain switch to accommodate various playback sources:
The headphone output amplifier gain can be switched between HI and LO positions. The HI position provides 10 dB increase in volume over the LO position. The HI position is effective for low-level input signals and can be used with a variety of playback sources.