As per the original, the V-DAC II is powered by a 12V DC power supply and features a 24-bit 192k DAC (digital to analogue converter), offering true upsampling, along with flexible inputs for all of your digital sources, with Coax, Optical and USB digital inputs, along with standard stereo RCA outputs.
The technical performance of the V-DAC II is in a word sensational. There is no magic or hocus pocus here, nor is this simply clever marketing. Musical Fidelity offers this high level of performance simply by using state-of-the-art digital components, circuitry and layout, along with no additional expenditure on over the top packaging or other wastage. It's basically like a fine tuned racing car - functional with no excess weight/expense!