CD player - plaDAC Interface : 24bit/176kHz direct DSP mode/ Over Samplingsampling 8 times 

CD Player mp3 CD-R & DC-RW 24Bit/176kHz Over Sampling - Wolfson WM8740 DAC 

The HD 980 is engineered to deliver the truth, the whole truth and nothing but the truth. With signal-to-noise specs mirroring those of the mixing consoles on which the original recordings were made, and a 32-bit DSP for the highest possible jitter rejection, the HD 980 delivers musical purity without artifacts or veils. You’ll hear nothing (at least not from the HD 980) to distract you from your favorite music.

CD Player mp3 CD-R & DC-RW 24Bit/374kHz - Asynchronous Sampling Rate Converter
RL-III Decoding Circuitry 2 x Digital Inputs Balanced XLR Outputs

To build a CD player without equal, there are no shortcuts, no compromises, no easy answers. Optimized for precision playback above all, the HD 990 employs two high-performance stereo digital-to-analog converters to deliver fourth-generation Real-Time Linear Smoothing (RLS III), creating a spacious, richly detailed sound that other players simply cannot duplicate.