Introduction The dCS Elgar digital-to-analog converter is a ground breaking, precedent setting, digital processor. The future of digital is, to say it politely, uncertain. Everyone knows standard 16 bit - 44.1 MHz sampling rate CDs are not the best digital performance we can currently achieve. The question is what will the next format be? Will it be 24 bit - 96 KHz, 24 bit - 192 KHz, Sony and Phillips' DSD, or something else. We're pretty sure the audio delivery method will be a DVD, but as for the format, there is quite a bit of speculation. Investing in a digital processor (DAC) for your audio system can be as risky investing in CCC rated bonds. The potential sonic returns can be amazing and worthy of the investment, but if technology changes you'll be lucky to get 20 cents on the dollar. Sensing this and seeing that most other high end DACs become ...