Midiman's new Flying Calf D/A - a professional-quality external Digital-to-Analog converter box is an extremely cost-effective and compact way to convert any S/PDIF digital audio signal into a super high fidelity stereo analog audio signal. Whether connected to an S/PDIF-capable sound card, DAT, or other audio device, the Flying Calf's 24-bit delta-sigma D/A delivers crystal clear audio from its tiny 5.2" x 3.2" x 1.2" chassis The Flying Calf D/A sports an RCA-type S/PDIF digital input connector and dual 1/4" unbalanced audio output jacks. The Calf's D/A circuitry automatically locks to the sample rate of the incoming S/PDIF digital bit stream, so all D/A sample rates under 50 kHz are supported. Specifications: Size: 5.2" x 3.2" x 1.2" Power Supply: 9 Volts DC, center pin positive, 500 ma D/A Converter: Technology: 24-bit delta-sigma, 128x oversampling Dynamic Range: 102 dB typical (A-weighted) Max Output Level: 2 Volts RMS, unbalanced Frequency Response: 20 Hz to 22 kHz, +/- 0.5 dB