None of the over-the-ear headphones I had in-house and tested with the uDAC5 are tremendously difficult to drive, and the uDAC5 drove them all with ease and control. Optoma says that in contrast to its predecessor, the uDAC5 will deliver 140mW at 32 Ohms, so you can drive just about any in-ear headphones and most over-the-ear headphones. The plain front panel has an analog volume control and a 3.5mm headphone jack, but there is no IR remote control receiver. It can handle PCM sampling rates of 192-, 352.8-, 384KHz, and DSD sampling rates of 2.8-, 5.6-, and 11.2MHz. The heart of the uDAC5-an ESS Sabre Hyperstream DAC-is housed inside a gray metal enclosure, and it natively supports just about every hi-res music file format you can think of, including FLAC, ALAC, and WAV, as well as DSD files up to a maximum of 384kHz/DSD256.
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