The DAC2 L has the same performance of the DAC2 HGC but without the headphone amplifier. Keeping the specs inline with DAC2 HGC, it has lower noise, lower distortion, improved accuracy, outstanding musical detail, precise stereo imaging, an advanced digital filter design, and a new high-sample-rate Asynchronous USB Audio interface. All inputs are fully isolated from interface jitter by Benchmark's new UltraLock2™ jitter attenuation system. Internal digital processing and conversion is 32-bits, and includes 3.5 dB of headroom above 0 dBFS. Four balanced 32-bit D/A converter are summed together for each balanced output. The performance of the DAC2 L exceeds the measurement limits of today's state-of-the art test equipment. Discover the analog sound of the DAC2 L. The DAC2 L combines active analog gain control, passive low-impedance attenuators, a 32-bit digital gain control, and a servo-driven volume control. All inputs are controlled by the rotary volume control. This volume control moves in response to commands from the remote control. Digital inputs never pass through an analog potentiometer. Digital inputs are precisely controlled in the 32-bit DSP system. The DSP system preserves precise L/R balance, and precise stereo imaging, while avoiding any source of noise and distortion. Benchmark's unique passive output attenuators provide distortion-free gain reduction without reducing the dynamic range of the converter. The attenuators optimize the gain staging between the DAC2 L and the power amplifier. This optimization is absolutely essential for maximizing the dynamic range of the entire playback system. Much of the success of the DAC1 converters can be attributed to the passive output attenuators. Musical details can be obscured by system noise whenever a preamplifier and power amplifier are improperly matched. The" HGC " system will make full use of your power amplifier's dynamic range. Experience new details in your favorite recordings.