ATTENTION:
This is the US version for 120V!

While the Esoteric K-01 is most readily considered a digital-disc player, it goes beyond the well-established feature set for such components -- far beyond. It begins with spinning CDs and SACDs, progresses through the ability to decode digital data via its trio of digital inputs, and continues on to the ways in which it can be used in an audio system: either connected to a preamp or as a digital preamp itself. It has multiple digital filters, three different upsampling levels, and two different output levels. You can use it via single-ended RCA or balanced XLR outputs, turning the unused pair off completely. You can specify different modes for its USB input and different levels for its balanced outputs.
 

The K-01 delivers benchmark performance as a CD player, an SACD player, and a DAC for both S/PDIF and USB sources—all packaged in a flawlessly operating, elegantly hewn chassis. Its linestage, too, is a standout among DAC-based units.