The Linn Numerik DAC is a digital-to-analog converter developed by Linn Products with the goal of improving sound quality for digital audio sources. It is designed to process and convert PCM audio signals from various digital sources into analog signals for playback through an audio system. The device features advanced digital filtering technology and employs precision components to ensure high fidelity in audio reproduction. The Numerik DAC is equipped with multiple digital inputs, allowing compatibility with various formats such as coaxial and optical interfaces. Additionally, it supports sampling rates up to 24-bit/96 kHz, ensuring that it can handle high-resolution audio files while maintaining low distortion and noise levels. The build quality of the Numerik DAC is robust, with a focus on effective power supply design to minimize interference with audio signals. Overall, the Linn Numerik DAC offers audiophiles an opportunity to enhance their digital audio experience by delivering nuanced sound and accuracy in playback.