Matrix Audio mini-i

The Matrix has a dual AD1955 chip and like others here boasts an independent internal clock that aims to minimise the jitter introduced to your files on their way to the DAC.

The Mini i can handle 24-bit 192kHz music via coaxial and optical inputs, while the USB input maxes out at 48kHz, as is not uncommon.

If you like the flexibility, it's well worth a look.

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See pictures.
Manual https://www.matrix-digi.com/pdf/New_Mini-i_Manual_EN.pdf