
Next door to that is a regular 3.5mm jack that can be used three ways: as a single-ended headphone jack, a TosLink digital output, and line-level out. Drilled and filled, the AK240roughly the size of a deck of cardshouses dual Cirrus Logic CS4398 DAC chips and, through a top-mounted, 2.5mm tip-ring-ring-sleeve (TRRS) jack, offers a true balanced headphone output. The Astell&Kern AK240 ($2500) is milled from a solid billet of aircraft-grade duralumin, and each player undergoes a 12-step process for the gunmetal-finished casework alone. I'm not so sure there's much left wanting. It can also function as a DAC or USB-to-TosLink converter. The AK240 can play all of your PCM files, up to a resolution of 24-bit/192kHz, as well as DXD and single- and double-rate DSD, natively, and can do so from its internal storage, from a microSD card, or from your computer via WiFi or a wired connection.

It even comes with a lovely leather case that beautifully cradles its angular beauty.

Do you travel? Commute, perhaps? Just like to listen to music privately around the house? No matterthe Astell&Kern AK240 is the luxury choice in high-resolution portable music players (footnote 1).
