The M500 uses a high-performance DAC ESS ES9038Pro ESS chip. This is the most efficient conversion chip currently available at ESS, with an SNR of 140DB and a THD+N of -122dB. It allows the M500 to achieve an extremely low distortion level of 0.00015%.
With this converter, the M500 supports high sampling rates to allow you to enjoy the most accurate playback possible. It will therefore be possible to read PCM files up to 32bit 768kHz and Native DSD files up to DSD512.