PS Audio Digital Link III DAC

After introducing one of the first commercial DACs on the market back in the ’80s, PS Audio revisits the original DL and adds 96 kHz and 192 kHz upsampling for basically the same cost ($1000). This well-built unit is elegant but simple, and easy to use as well. We also found the sound quality to be consistent with many of the better $2K one-box players available today.