The DAC3MKII uses a high-performance monolithic input receiver and a delta-sigma converter supplied to Audio Research by Crystal Semiconductor. The differential converter is capable of 107 dB dynamic range in the audio band, and includes 8x interpolation and a 64x oversampled delta-sigma modulator which outputs to an all-tube (four 6922 twin triodes), class A operation analog output stage. Constant-current source technology and highly regulated power supplies similar to Audio Research’s best preamplifiers contribute to the natural musicality of the output stage. The suppression of sonically destructive jitter in the DAC3MKII is accomplished via three primary methods: by two voltage-control oscillators used to reclock data in the digital interface and in a phase-lock-loop circuit just prior to the analog stage; and by extensive internal damping of critical components and chassis areas to minimize mechanical resonances.A detachable AC line cord has built-in filtering.

Among other conveniences, the DAC3MKII offers selectable phase inversion via a front-panel toggle switch. The DAC3MKII offers a full array of digital inputs for compatibility with any high-quality CD/LD transport or player, and provides both-single ended and balanced analog output connectors for similar compatibility with high-quality line-level preamplifiers. Audiophile-grade digital and analog interconnects such as Audio Research brand DigitaLink and LitzLink2 are strongly recommended for best performance.