USB inputs on many DACs don't support resolution beyond 16-bit/48kHz. The Peachtree Audio X1 USB-to-SPDIF converter provides an easy upgrade for your USB DAC. It interfaces your computer's USB port with your DAC's coax or optical SPDIF input. The X1 lets you fully enjoy the highest-resolution digital music available, all the way to 24/192. And it includes native support for the popular 88.2 and 176.4 sampling rates.