The Naim DAC marks a technical milestone comparable to our first CD player, the CDS. The CDS demonstrated that CD replay and lifelike music reproduction were not mutually exclusive. Now, the Naim DAC demonstrates that the jitter and noise that bedevil traditional external digital to analogue converters can be overcome and a new route to the real enjoyment of music opened.   The Naim DAC provides eight S/PDIF inputs, two USB inputs, and is capable of handling audio data sampled at up to 768kHz and with up to 32bit resolution. It not only brings all the digital inputs together into the analogue domain, but does so with a level of performance that can compete with the finest from any Naim CD player to provide unrivalled musical fulfillment.   Listening to the Naim DAC is a revelation. Music, whether its source be an iPod, a CD or a high-resolution data file, is presented afresh, with more definition, more insight, more warmth, and simply more of those hard-to-define clues of rhythm, melody and emotion that distinguish the real thing from pale imitation. The Naim DAC is an advance that brings real music in the home closer to reality than ever before.