The ADL GT40 from Alpha Design Labs is built for enthusiasts with growing music collections on their computer hard drives. It's a high performance 24-bit/96 kHz USB DAC that's amazingly affordable. Enjoy audio in high resolution at 96KHz/24-bits surpassing conventional 44.1KHz/16-bit standards for far better than CD-quality sound. Looking to convert your LPs or other analog sources to digital? The GT40 has built-in technology to take you there, plus an audiophile headphone stage.