From the website enjoythemusic.com "Adding a new twist to the DVD-Audio/SACD arena is DVD Upgrades of Switzerland who now offers a unique modification to consumer DVD-Audio/SACD players. Their SPDIF: Six channel S/PDIF output board (kit CHF 1,079 or installed CHF 1,619) modifies an existing unit so that it offers 6-channels of S/PDIF. The board can provide PCM output from 16 to 24 bits at 44.1/48/88.2/96/176.4/192 kHz. SACD's 1-bit DSD is converted to 24-bit/88.2kHz. By offering three 75 ohms S/PDIF outputs, three outboard stereo DAC units of the consumer's choosing handle the critical signal conversion from digital to analog audio."