S.M.S.L AD18 Amplificatore Stereo Audio HiFi con Bluetooth 4.2 Supporta Apt-X,US...
The chip fully supports 24bit/96khz, and any excess will be automatically downsampled. SPDIF uses Cirrus Logic's CS8422. The chip can decode files up to 24bit/192khz, but can only decode up to 96kh on the AD18.