Ak300 64gb portable audio hi res digital audio player dap midnight black while succeeding the state of the art dac and scalability as applied to the ak380 and ak320 the latest model has improved accessibility by being priced at a reasonable level 24bit 192khz bit to bit playback ak300 is capable of bit to bit playback up to 24bit 192khz 32bit audio is downsampled using a sample rate converter src in addition dsd 64128 can be played back via conversion to pcm 32bit 384khz is downsa