SpAct memory architecture and Linear technology have been applied in the whole USB and built-in DAC section, where the received digital signal from computer is checked, clock corrected and decoded through. SpAct memory architecture is set within the data path establishing smoother data flow so that the final audio has the lowest possible jitter. It ensured that the built-in DAC section set latter is able to be fed with information both higher data integrity and lower jitter. This is the real DAC section, using our famous Linear technology developed originally for the well received CD120 linear CD-player, that convert precise recovery of data to high quality analog signal. The result is no smearing effect caused by digital filter, superb transient response without any over-shooting in sound.