The DAC3 is Benchmark's newest 2-channel D/A converter featuring the new ESS Technologies ES9028PRO converter chip. The DAC3 converter has lower THD and THD+N noise than Benchmark's DAC2 converter. Benchmark's DAC1 and DAC2 D/A converter families have been the reference to which other converters have been compared. It is rare to find a converter review that does not draw comparisons to the DAC1 or the DAC2. Benchmark converters are in daily use at many of the world's finest recording studios and mastering rooms. Benchmark converters are also enjoyed by thousands of audiophiles. The DAC3 delivers outstanding musical detail and precise stereo imaging. It employs an advanced high-headroom digital filter design, and a high-sample-rate Asynchronous USB Audio interface. All inputs are fully isolated from interface jitter by Benchmark's new UltraLock3™ jitter attenuation system. Internal digital processing and conversion is 32-bits, and this processing includes 3.5 dB of headroom above 0dBFS. This headroom prevents the DSP overloads that commonly occur in other D/A converters. Four balanced 32-bit D/A converters are summed together to create each balanced analog output. This 4:1 summation provides a 6 dB noise reduction, and gives the DAC3 industry-leading performance.