SpAct memory architecture and Linear technology have been applied in the whole USB and built-in DAC section, where the received digital signal from the computer is checked, clock corrected and decoded thoroughly. SpAct memory architecture is set within the data path establishing smoother data flow so that the final audio has the lowest possible jitter. This ensures that the built-in DAC section is able to be fed information with both higher data integrity and lower jitter. This is the real DAC section, using our famous Linear technology developed originally for the well received CD120 linear CD-player, that converts a precise recovery of data a to high quality analog signal. The result is a no smearing effect caused by digital filtering and superb transient response without any over-shooting in sound.