The all new Esoteric K-03xd SACD and DAC with latest VRDS ATLAS 03 mechanism and new Esoteric Master Sound Discrete DAC. The Master Sound Discrete DAC was first used in the Grandioso D1X as the most innovative DAC in ESOTERIC history, and its was cherished for natural, lively sound. The new K-03XD is condensing the essence of the K1X version and adopting a simple circuit configuration to take the 03 series to a higher level. The DAC is composed of 32 elements per channel. Each element is composed of a clock driver, logic circuit, capacitor, and resistor.