MSB platinum DAC USB2

and still msb's implementation is not asychronous.

You can go better with m2tech evo on any existing dac.

Kops, I have heard excellent sounding USB DACs utilizing asynchronious and adaptive technologies. Although many hype asynchroneous to be much better (theoretically better at least), I have not heard clear evidence for this. Jitter is not THE most important factor in sound quality of USB DAC, although many audiophiles will not buy a DAC unless it has asynchroneous USB. Getting back to the subject, what makes MSB's USB implementation so special that it costs so much higher than others? I hope it's not because their DAC is so expensive, they think they can get away with charging that amount.

Audiofun, I might add "more complex" doesn't mean better sound quality. I can cite examples where more complex circuitry degrades the sound. OP amps being some of the worst culprits. Have you heard the MSB DAC through their proprietary USB?

Dracule,

I believe the MSB supports 32 bit 384KHz media. Many of the others only accept 24/192 on the USB port. I am sure the guys at MSB are charging for the time to write the software for 32 Bit ASIO plugin support.