Many excellent reviews including Stereophile: M2Tech's Young can handle 32-bit resolution via USB (and up to 24 bits via S/PDIF or AES/EBU), as well as sampling frequencies up to 384kHz via USB, or 192kHz via S/PDIF and AES/EBU. Its asynchronous USB input is based on M2Tech's hiFace technology, which is used in their line of USB-to-S/PDIF converters.
For the Apple users Young doc does not work with the El Capitan OSX until the new driver is released(Maverick & Yosemite works). Windows PC, coaxial, optical , and AES works flawlessly. Also the YOUNG DAC has universal voltage adapter so it can used worldwide.
The M2Tech designers have largely ignored the filter in the Burr-Brown PCM1795 DAC chip used in the Young, instead implementing a custom oversampling "minimum phase" filter aimed at eliminating pre-ringing, and which internally processes the data at 32-bit/768kHz. Upsampling can't be bypassed, and there are no user-adjustable filters or other settings. What M2Tech has selected and programmed into the Xilinx Spartan FPGA on the Young's circuit board is what you get.
Read more at http://www.stereophile.com/content/m2tech-young-da-processor-amp-palmer-power-station-battery-power-supply#fFa3iVrWwWYIUt4s.99
Please note there are minor imperfections on the bottom side of the back and front which is barely noticeable. THE PRICE IS FIRM-NO LOW BALL OFFERS.