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The M-Audio Transit Pro 32Bit/384KHZ DSD Audio DAC takes an analog audio signal from your computer and delivers the highest quality digital signal to any audio component with an optical digital input. This super-high resolution USB to optical digital/DSD (Direct Stream Digital) converter features eight user-selectable sampling rates between 44.1 and 384kHz so you can achieve the exact performance level needed for any given circumstance. You can connect any headphones directly to the Transit Pro without the need for an adapter thanks to the 1/4-inch and 1/8-inch jacks. When you need to deliver a reference-quality digital signal from your computer to an external audio component M-Audio Transit Pro is the answer.