The new FiiO New K3 has been upgraded with an XMOS USB receiver chip that enables high-resolution PCM and DSD decoding support. FiiO New K3 supports PCM decoding up to 32-Bit/384kHz and DSD up to DSD256 over the USB connection. Elevate your computer audio performance with the advanced USB decoding from the new K3. It also has dual crystal oscillators ensuring quality performance. The New K3's dual crystal oscillators ensure that any digital audio signals being fed into the DAC are precise and clean for further enhanced sound quality. The new FiiO New K3 employs the flagship-grade portable ESS DAC chip, the ES9038Q2M. Compared to the previous versions AK4452, the signal-to-noise ratio has increased by 14dB and distortion has reduced by 13dB. The circuit design implemented in this DAC has been optimised for a low noise floor and clean sound. The ES9038Q2M DAC is matched with the mature OPA926 OP-Amp in a re-optimised LPF circuit for lower distortion and higher resolution. The New K3 has noticeably improved various performance indicators and the overall sound quality so you can get immersed in your music.