Cowon Plenue 1 (P1) High Resolution 'World's Finest DAC' 128GB Music Player. If you want true original HD sound you are going to need a 24bit / 192KHz sound source. The Cowon Plenue P1 is one of the best Hi Res Music Players available, featuring the exceptional Burr-Brown PCM1792A Audio DAC for superb sound quality. The device also features a 3.7 inch AMOLED touchscreen display, 128GB of built-in storage, and a microSD card slot. To burn a 24bit sound recording on to a compact disc (CD), 16bit/44.1kHz down sampling compression is used, this results in distortion of the original sound. To compensate for this distortion the size of the waveform is usually increased. This has a side affect however in the form of clipping and a reduced dynamic range. If this track is then converted into MP3 fromat additional compression and distortion occurs. For this reason both CD and MP3 format cannot reproduce the original sound recorded in the studio. So get this Cowon Plenue 1 (P1) High Resolution 'World's Finest DAC' 128GB Music Player Special Edition Now £740.00.