DESC: Open your eyes and prepare your ears for the world of the Elite DV-58AV 1080p Upscaling Elite DVD Player. Spend a few minutes with this DVD player and prepare to be dazzled by 24-bit, 192kHz audio DAC that provides amazing sound reproduction and audiophile-build quality with a front-reunified seamless chassis, separate audio board and a power supply shield that eliminates any unwanted interference.