The Cambridge Audio DAC Magic 100 is a high-performance digital-to-analog converter built around the 24-bit Wolfson WM8742 chip. DAC Magic 100 is a product that continues the tradition of the British company Cambridge Audio in converters intended for digital sound enthusiasts. PC, iPod, transport CD, TV - you can easily connect them all in your audio chain with the help of this converter. The onboard sound cards in PCs are built with low-quality parts, especially in the analog output stage, which is also true for most DACs included in integrated amplifiers or entry-level receivers.