The Cambridge Audio DacMagic has existed for a couple of years but has now had a sort of re-debut at CEDIA in Denver. The new version kicks some serious situpon [you cannot imagine how thrilled I am to use that word] with not only three digital inputs [one of which is USB] and a digital out; but balanced outputs and full 24bit/192KHz resolution from two Wolfson DACs upscaled from a number of resolutions up to 24bit/96KHz. A nifty little device.