http://www.ifiaudio.com/d2.htmlThe newly launched Zhaolu D2 advanced DAC/headphone amp is nearly a complete revamp of it’s predecessor, the ever popular D1.x series. The new front plate combines a black and a contour shaped silver aluminum. The front plate features headphone volume control, power switch, headphone output, input source switching and LED status indicators. The new D2 series house an all new internal design: new R type transformer, added headphone (audio) input and output as well as fixed RCA audio and balanced audio output.
The Zhaolu 2.0 offers the flexibility of choosing between three different high quality DAC chips all of which have their own unique sonic flavor. The DAC chip and it's supporting components are seated on a user-upgradeable socket board.
The headphone amplifier has been greatly improved from the headphone amplifier in the D1.x series offering the ability to drive even the toughest loads presented by headphones. The stock amplifier can be upgraded to an all discrete/fet based headphone amplifier module for the ultimate in performance.
Model DAC Chip OP Amps Price*
D2C CS4398 OPA2604 $200
I wrote the company/email listed, and it does handle 24/192. For $200 this seems like a great deal!