Today’s New York Audio and AV Show will have a little gem on display that’s worthy of its Waldorf-Astoria surroundings. Light Harmonic is at the event, showing off its Da Vinci 384K USB Digital-to-Analog Converter.
Promising to be “the world’s first bit-perfect 384K asynchronous USB 2.0 DAC,” the component has a unique rotating chassis that can spin up to 45 degrees to isolate the power circuitry. That little twist (literally) boasts pure, exceptional sound that’s as unique as its namesake.
Featuring a non-upsampling, non-oversampling design that’s free of negative feedback, the Da Vinci has three dedicated R-Core transformers: one for digital, one for analog, and one for conversions. Other features include automatic LSB correction, 3-L buffering and three -166dB phase-error clocks.
The Da Vinci’s two-piece chassis isolates the power, with an upper module taking on AC-to-DC conversions, control functions, the display and the clocks. The base plate is where the digital and balanced analog circuits hang, with gear-shaped heat sinks.
It may be the first rotating DAC, and don’t expect that privilege to come cheap. At a hearty 61 pounds, the Da Vinci 384K USB Digital-to-Analog Converter is selling now with a $20,000 price tag.

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When it comes to quality audio, some audiophiles have no problem shelling out that kind of money to achieve the best sound quality. Seeing how this technology is one of its kind, they have cornered the market with this rotating design. Perhaps they will find buyers who have the money to afford it.