Meridian 203 DAC is a high-fidelity digital-to-analog converter that forms part of the 200-Series of advanced hi-fi equipment. When used with other components in the range and a conventional Compact Disc Player, DAT recorder, or compatible source, it offers the music lover all the benefits of the latest Bitstream Conversion technology. It utilizes a differential mode of two Bitstream converters for each channel to provide the highest quality of sound from any digital source.