Empirical Audio Syncro-Mesh Reclocker

See specs and reviews at Empirical Audio website:   "The Synchro-Mesh provides a method to improve the sound quality of virtually any 2-channel digital audio source without needing modifications to the source device. It inserts between the source device and the DAC, SS processor or SS Receiver. An additional digital cable is required.
Devices that can benefit from this include:
Squeezebox, all versions Sonos CD Transports Apple TV Music Servers AirPort Express Mac computers with Toslink output PCs with S/PDIF or Toslink output iPod/Wadia iTransport PC PCI cards Audio quality is improved by reclocking or logically replacing the source clock with the clock inside the Synchro-Mesh. This clock has lower jitter than most source devices, so the result is a improved clarity, imaging, dynamics and bass impact.
“Without Empirical reclocking we get a sound that’s comparatively dead behind the eyes. It walks like a zombie … It’s not just a nice-to-have addendum but a near must for serious furrowed-brow Squeezebox and Sonos owners.”
John Darko, 6-Moons, May 2012
In order for the Synchro-Mesh to reclock these digital devices, it performs what is called Asynchronous Sample-Rate Conversion or “ASRC”. This means that the Synchro-Mesh re-samples the data-stream and outputs only one sample-rate. This output sample-rate can be specified at the time of ordering to be either 44.1 or 96. If you input 192 or 44.1 files to the SM, and it is set for 96, then it will always output 96, either down-sampling or up-sampling. If you input 96 to the same SM, it will output 96, but it will not be bit-perfect since it is resampled.
Typically, we recommend 96 output because most DAC digital filters for 96 sound better than the filter for 44.1. If you have an older NOS DAC that only takes 16-bit data, then 44.1 output is more compatible.
The Synchro-Mesh is essentially plug-and-play, however you can set the bit depth to 16-bit or 24-bit using a front-panel toggle. 24-bit is generally better for most DACs, but older DACs may only be compatible with 16-bit data.