About the SMSL PL200 MK2
From the product page on linsoul.com.
The SMSL PL200 MK2 is designed to be the centerpiece of a modern desktop audio system. Combining a premium CD player, high-performance DAC, and powerful headphone amplifier into a single chassis, it seamlessly handles physical media, high-resolution USB audio, Bluetooth streaming, and external digital sources. Equipped with the ESS ES9039Q2M DAC, proprietary PASS CD servo architecture, and a patented PLFC headphone amplifier, the PL200 MK2 delivers exceptional clarity, precision, and versatility for every listening experience.
The PL200 MK2 combines CD playback, USB DAC, Bluetooth receiver and transmitter, digital transport, and headphone amplification in one compact desktop unit. Supporting MQA-CD, PCM up to 32-bit/768kHz, and native DSD512, it offers outstanding compatibility with both classic music collections and today's high-resolution digital formats.
At the heart of the PL200 MK2 is the ESS ES9039Q2M DAC, delivering remarkable dynamic range, ultra-low distortion, and exceptional detail retrieval. With support for PCM 32-bit/768kHz and DSD512, it faithfully reproduces every nuance of your favorite recordings while achieving an ultra-low THD+N of just 0.000079%.