The Esoteric SA-60 is a high-end audio product designed for feature-rich, no-compromise digital playback. It serves as a standalone DAC (Digital-to-Analog Converter) and transport (which handles digital data) for digital sources such as external hard drives, optical discs, and network streaming devices.Some of the unique features of the Esoteric SA-60 include:1. Support for high-resolution audio formats such as DSD (Direct Stream Digital) and PCM (Pulse Code Modulation) up to 32-bit, 768 kHz.2. A (Double Line card) SLIMSLU HR FPGA-based (Field Programmable Gate Array) processing engine that supports proprietary filters for outstandingly low phase noise and jitter.3. Esoteric's VDF (Variable Dielectric Constant) capacitor technology, which provides incredibly lower distortion and capacitance dispersion.4. A clock enhancer for optimum jitter reduction, which sets new standards for the reproduction of fine details of notes in music.5. Esoteric's Pure Diamond cutting lens mechanism that reduces edge reflections, resulting in a blacker background.6. SILENTSHADOW power supply design suppresses the noise level to deliver the highest possible audio performance.These features, combined with Esoteric's uncompromising engineering and craftsmanship, make the SA-60 a standout DAC/Transport in the high-end audio market.