Music can be recorded into digital format at different sampling rate and bit depth. The most common one is the CD recording standard which is 44.1kHz and 16-bit. With increasing storage size and transmission bandwidth, higher resolution standard like 96/192kHz and 24-bit are becoming common. Due to the deficiency of the music playback hardware (your phone or computer), it may need to introduce sample rate and bit depth conversion from your music source to the actual sound delivery.
ZuperDAC-S supports bit perfect audio playback (no need for sampling rate and bit depth conversion) thus ensuring what you listen is what is recorded. With a Hi-Res capable music player app (like Onkyo HF Player or USB Audio Player Pro) and ZuperDAC-S, you can enjoy authentic music easily.