The specs at a glance:
It's got the AKM AK4493 - a flagship 32-bit stereo premium DAC chipset.
Optical: 44.1/48/88.2/96 kHz, 16/24-bit PCM
Coaxial: 44.1/48/88.2/96/176.4/192 kHz, 16/24-bit PCM
USB: 44.1/48/88.2/96/176.4/192 kHz, 16/24/32-bit PCM, DSD64, DSD128
Some pretty good sampling rates it seems.
PS: Oh and it retails for 99USD in the States.
