The silver Cambridge Audio DacMagic Plus combines a digital-to-analog converter, preamplifier, and headphone amplifier to offer high-fidelity playback for digital audio signals from your computer, TV, and other devices. It employs twin Wolfson WM8740 24-bit chips used in a dual-differential configuration, as well as proprietary ATF2 24-bit / 384 kHz upsampling technology to deliver a natural sound with low jitter and enhanced stereo imaging, to help you enjoy the most out of your sound system and headphones.