Astell & Kern AK120 II High Resolution Dual DAC Balanced Output 128GB Music Player. Since Astell & Kern's initial unveiling of the Dual DAC-capable AK120 in May 2013, they have been looking at ways to improve both sound resolution and affinity. This has been achieved in their latest offering. The flagship model AK240 has been highly regarded for delivering mastering-level quality instrumentals with its improved Dual DAC and analog amplifier circuit system. The AK120 2nd Generation allows you to experience the highest sound quality by directly inheriting the sound design structure implemented in the AK240. And buy this Astell & Kern AK120 II High Resolution Dual DAC Balanced Output 128GB Music Player - £1,499.99.