CD5 is a very traditional CD Player with Top-loading mechanism for more sonic energy. CD playback is supported by Purely designed DAC and Analog Out section comprised of full discrete circuitry. You can use this CD Player as a DAC also with inputs of 1 PC USB, 1 Coax, and 1 Optical Toslink. You can connect your TV via optical output from your settop and also connect your external Network Devices to Coax. CD5 is a redbook CD player designed not to playback SACD etc to keep the very original Redbook CD Playback sound. DAC section (SPDIF : Coax in, Toslink in) can accept up to 24/192 format.