The USB input facility allows DSD native playback which converts 5.6MHz DSD files directly into analog signals without needing first to convert it to PCM. It supports both the ASIO2.1 and DoP (DSD over PCM) conversion methods. Using the AI-301DA in conjunction with the TEAC HR Audio Player* high-resolution playback computer software application, anyone can easily explore the world of high-rez digital audio, including 5.6MHz DSD or 32bit/192 kHz PCM files, without struggling to have to understand complex settings etc.

When receiving digital audio signals from a computer via USB cable, the unit can operate in asynchronous mode, controlling the timing of the input signal using the UD-301's internal clock (which is identical to the one used in the UD-501). With asynchronous transmission over USB, signal compromising jitter is effectively eliminated, allowing digital audio signals to be transmitted in a pure, unadulterated state.

Besides its a USB audio input, the AI-301DA is also fitted with S/PDIF inputs for maximum compatibility. The coaxial digital input supports up to 24bit/192kHz while the optical digital input supports up to 24bit/96kHz digital audio.