The Luxman D-100 is a digital-to-analog converter (DAC) designed to enhance audio quality for digital audio sources. It typically features high-resolution audio processing capabilities, supporting various sampling rates and formats. The unit often includes multiple digital inputs, allowing for connectivity with different devices such as computers, CD players, and streaming devices. Its construction usually emphasizes high-quality components and circuitry aimed at delivering precise sound reproduction and minimal distortion. Additionally, the D-100 may be paired with other audio equipment from Luxman for an optimized audio experience.