I just copied the info from the ART website. You can find these little guys at almost any music store. Local or online. They do a great job compared to most things I've listened too, and for the cost of this unit there isn't anything that competes.

All you need a a CD player that has a digital output (coax only) Plug the coax into the dac, then plug the right and left output from the dac into your preamp or receiver. Now your cd player is just a transport and the DI/O is doing all the work.

Some how me putting together a bank of resisters isnt going t6o sound as good or be as cost effective in the end!

Bill

DIO - A/D Converter Overview
Designed to help ease the transition to the digital world, the DIO offers high resolution stereo 24-bit A/D-D/A conversion at switchable sample rates from 44.1 to 96kHz. In external sync mode, the DIO’s intelligent synchronization allows for automatic sync with outboard equipment at sample rates from 22kHz to 100kHz.
The DIO can be used in a wide variety of applications including recording, project, and home studios. Let the DIO be the interface for your “classic” analog signal processing gear in an all-digital production environment. It’s the perfect interface for any digital workstation or computer based recording system and gets the A/D-D/A conversion process out of the noisy digital environment.

You can use the DIO as your instrument’s direct-to-digital interface, thanks to its high input impedance. Upgrade the A/D-D/As on your DAT machine or any older digital I/O equipment with the DIO’s high resolution converters. Get the most out of your dynamic range on new samples and overdubs. You can even loop thru the DIO to add “analog” warmth and musicality to an existing digital track.

The latest refinements in ART’s award winning tube pre-amp design are integrated on the front end, before the A/D converter, for analog gain and dynamic range control. At the clean setting, the tube circuitry is virtually bypassed and the A/D sees a “straight wire with gain” signal. As you increase the control the signal goes from ultra clean and transparent, thru silky, to smooth, to warm, to fat. At this end the tube becomes the dominant gain element, enhancing lower and mid level signals and soft limiting peaks and overshoots before they hit the A/D.

This stereo unit provides superior audio conversion in the same compact package as ART’s famous TubeMP, and like the TubeMP, the DIO’s performance exceeds that of units costing many times its price. It’s unique combination of features and flexibility will make it a must-have in any audio toolkit.

DIO - A/D Converter Features
SWITCHABLE 44.1, 48, 88.2, AND 96kHz SAMPLE RATES
INTELLIGENT SYNC COVERS A WIDE EXTERNAL RANGE
1/4” STEREO ANALOG INPUTS AND OUTPUTS
VARIABLE INPUT GAIN
HAND-SELECTED DUAL TRIODE TUBE
TOTALLY VARIABLE TUBE CHARACTER FROM TRANSPARENT TO WARM