From the manufacturer:
"The Opus Series brings the already high resolution analog-like performance of the Vekian DAC and CDT to a new level of refinement, such as experienced in a limited reserved red wine. Just as the complexities in flavor of the grapes are refined to be more distinguished and more defined in a reserved red wine, the richness, complexity, and fluidity in sonic presentation have been refined to a new level of musical appreciation and enjoyment. Just as that first swirl of wine in one’s mouth continues to develop and evolve, so does the musical experience continue to allure and involve the listener in the developing presentation by the Opus DAC".
Inputs include: I2S via HDMI, S/PDIF (RCA and BNC), AES/EBU (XLR) and USB Outputs include: single-ended and balanced. The Opus DAC can handle up to 24-bit/192KHz data.