Astell and kern ak70 24bit 192khz bit to bit playback digital audio player black edition the ak70s dac based on market proven cs4398 chips of cirrus logic has been used for years in hi fi audios and the second generation astell kern devices the ak70 plays back 24bit 192khz signals into bit to bit type 32bit audio is downsampled using a sample rate converter in addition dsd 64128 can be played back through conversion to pcm 32bit 384khz is downsampled to 24bit 192khz and 32bit 352khz is dow