The Director is a Digital to Audio Converter that takes all those digital bits and feeds them into your amp/speaker setup to get the best sound possible out of your digital music. Spec-wise the handmadeDirector features USB, Optical, and Coax S/PDIF, up to 24-bit, 192kHz Digital to Analog conversion, a noise minimizing 4-layer PC board, direct-coupled, fixed-output, Meridian’s own upsampling technology. Meridian