Marketing buzzwords , many dacs and processors use oversampling
upsampling and all kind of mathematics to process audio, mostly to
counteract filter artifacts and such problems move the noise spectra
somewhere benign etc.
My meridian HT preamp uses 64bit floating point internally, but it
still a "24 bit" machine. You must simply have processing space that is
transparent to the incoming signal.

Btw there is no true 24bit dacs either how can it be an 32 bit, analog
noise swamps the performance around 20bits for most practical systems,
you need cryogenics to get to -144dB for 24bits. I read somewhere that
the thermal noise in an 100 Ohm resistor is louder than that, the atoms
is vibrating creating noise.

Btw nowdays with moores law and all, I'll expect even the most humble
ht reciever to use dsp's with 64bit fpu. Maybe it was expensive 5-10
years ago.

But the kit looks very god anyway if you read the specs.
It seems to achieve *very* good data, so it looks like a *really* good
DAC .
Just don't mind the marketing to much.
There must have been some serious engineering effort going on here. Not
just some Audiophool sticking tubes into an existing design, I would not
mind give this one a listen.

I copy pasted some data:

Configuration .........................................................
Fully balanced, dual-mono
Digital Power Supply Transformer ............................          
25VA
Analog Power Supply Transformer ............................           
10VA
Digital Power Supply Capacitance ............................          
17,600μF
Analog Power Supply Capacitance ...........................            
8,800μF
Transport Mechanism .............................................      
Proprietary Design

ESS ES9018S Sabre32 32-bit HyperstreamTM
Digital Filter / Digital-to-Analog Converters ...............
Frequency Response (audible) .................................         
20Hz - 20kHz +0/-0.1dB (with internal CD transport)
Frequency Response (full range) ..............................         
2Hz - 100kHz +0/-3dB (with external digital source)
THD @1kHz, 0dBFS (A-weighted)..............................            
< 0.0003%
Intermodulation Distortion ......................................      
< 0.0002%
Dynamic Range ......................................................   
> 120dB
Signal-to-noise Ratio ..............................................   
> 120dB @ full output
Slew Rate
..............................................................  
50V/&#956;s
Channel Separation ................................................    
> 116dB
Low Level Linearity .................................................  
< ±0.25dB at -90dBFS
Intrinsic Jitter
......................................................... 1 picosecond
RMS
Analog Outputs – Balanced .....................................        
1 pair XLR
Max. Analog Output @ 0dBFS - XLR .......................               
2.0 Volts
Analog Output Impedance - XLR ...........................              
100&#937;
Analog Outputs – Single Ended ...............................          
1 pair RCA
Analog Output Impedance - RCA ...........................              
100&#937;
Max. Analog Output @ 0dBFS - RCA .......................               
2.0 Volts
Digital Inputs (4).....................................................
AES/EBU (XLR), S/PDIF (RCA), TosLink, USB Type-B
Digital Outputs (2) .................................................  
S/PDIF (RCA), AES/EBU (XLR)
Digital Input/ Output Impedance - S/PDIF ................              
75&#937; (0.5 Volts p-p)
Digital Input/ Output Impedance - AES/EBU ..............               
110&#937; (3.7 Volts p-p)
Remote Control ......................................................  
All Aluminum Full-Function
Display Type
............................................................  8
character dot matrix LED
Power Consumption @ idle .....................................         
25 Watts
AC Power Requirements .........................................        
120V / 60Hz or 240V / 50Hz
Shipping Weight .....................................................  
35 lbs / 16 Kgs
Dimensions (W x H x D, inches) ...............................         
18.75 x 4.0 x 16.81


-- 
Mnyb

--------------------------------------------------------------------
Main hifi: SB3 (soon to replaced by a Touch :) It is on preorder)
Bedroom/Office: Boom
Kitchen: Receiver (soon to be replaced by my SB3 and the SBRto be
stuffed in a box in the attic )
I use a Controller various ir-remotes and a Eee-PC with squeezeplay to
controll this
------------------------------------------------------------------------
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View this thread: http://forums.slimdevices.com/showthread.php?t=74102

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