Alpha Design Labs Esprit DAC, Digital Preamplifier, and ADC

The Esprit DAC ($899), digital preamp, and ADC from Alpha Design Labs otherwise known as ADL by Furutech offers up to 24/96 playback and recording resolution via USB and 24/192 playback resolution via S/PDIF. There are 2 line level RCA inputs, 1 Coax input, 1 Toslink input, and Toslink output (for USB source only) and USB Type B in/out. The Esprit DAC can also act as an analog to digital converter for doing things like ripping your vinyl or cassette tapes. Do you rip tape? There's a front-resident toggle switch to choose recording attenuation (0dB, 6 dB, or 12dB) and next door there's a headphone jack.