The M-DAC+ is a high-performance, multi-purpose audio DAC (Digital-to-Analogue Converter) for home use, designed to sit on a desk or table, or integrate into a hi-fi system. It incorporates a highly specified, audiophile-quality digital preamplifier and Class A output stage for connection to a power amp and speakers (the output can be fixed for those who wish to use an existing preamp or integrated amp), in addition to a high-quality output for headphone use.