山靈 DAC50，大陸內地沒有販賣，只有海外出口版.
Specification :
Digital coaxial, optical, balanced and USB inputs
Digital coaxial output
Singled-ended RCA and balanced XLR analog outputs
Headphone jack with volume control
D/A conversion is performed by Burr-Brown PCM1796 DAC chip
CIRRUS LOGIC CS8416 digital audio receiver
Upsampling is accomplished by Burr-Brown SRC4192
Selectable no upsampling, 24 bit / 96 kHz or 192 kHz upsampling
High precision clock system with reclock function which reduces error efficiently
Easy to read display with dimmer
Full remote function
Dynamic range: (16bit) >96dB, (24bit) >120dB
Signal to noise ratio: >110dB
Total harmonic distortion: <0.002%
Unbalanced output voltage: 2.1V
Balanced output voltage: 4.2V
Dimensions (L x W x H): 262 x 457 x 75 mm
Net Weight: ~4.8 kg
檢視規格，平衡輸出是單端的一倍，應該是真平衡架構所致，這個讚，剛好可以測試大系統的表現，但輸出電壓略小，一般而言我喜歡大輸出的機器，但等 DAC50 在自己的系統中聽過後，再來評價不遲。此外，這台機器訊噪比與失真表現均相當優異。
巧思一: 耳機音量旋鈕與右柱設計為一體，並具備耳擴功能，可惜我用不上。
巧思二: 電源旋鈕與左柱一體。
國外測試文:
http://magazine-hifi.info/shanling-dac-50/
