The DAC2 is Benchmark's new 2-channel D/A converter, offering audio-phile quality high-end digital to analog convertors. Equally apt in the studio or part of your home-theatre system. The DAC2 L has a much improved digital engine compared with the DAC1 series, and you will hear every penny! The DAC2 converter has lower noise, lower distortion, and improved accuracy when compared to Benchmark's outstanding DAC1 converter. The DAC1 has become a reference standard in many of the finest recording studios and mastering rooms. Includes remote control.