The MCD350 SACD/CD Player delivers a pure playback experience from your SACDs and CDs.

It features a balanced 2-channel, 32-bit/192kHz Digital-to-Analog Converter (DAC). Fixed analog stereo outputs are available in both balanced and unbalanced offerings; a coax and optical output are also available if you prefer to send the digital audio signal to an external DAC,preamplifierorhome theater processor. All analog plus the digital coax outputs are gold plated or superior corrosion resistance.

https://www.mcintoshlabs.com/products/cd-players/MCD350