I always think "system" when I think of MBL which I view as a compliment. But for our particular interests, MBL was showing the new E31 DAC/CD Player ($TBD) from their forthcoming Noble Line. The E31 offers self-powered USB, S/PDIF, and AES/EBU inputs and can handle up to 24/192 data. A separate DSD DAC is in the works. I also had an opportunity to spend some time talking to Jürgen Reis, MBL's main designer, and this is one aspect of CES and other audio shows that I enjoy most. Talking to people who know as much as Jürgen who are also so readily willing to share is a real educational treat.