The XDP-300 R is a portable media player with state-of-the-art converter technology. Two absolutely top-class D/A converters with separate channels (ESS SABRE ES9018) are ready to transform high-resolution PCM with a resolution as high as 24bit/384kHz, DSD with an up to quadruple data rate (11.2MHz) and MQA files into natural, extremely low-noise sound. ESS chips are also used as output amplifiers in order to incite the highest performance in even the most demanding headsets: the two SABRE9601K chips drive the most challenging loads with high efficiency and a sound that truly does justice to ultra-high-resolution recordings. A symmetrical 2.5mm output is available in addition to the conventional 3.5mm jack output. Converter and output stages are mounted on an entirely separate PCB for optimum low interference. Thanks to the Android operating system with access to the Google Play Store and a high-resolution 4.7" touch screen, the player's range of functionality can be expanded with any desired apps. Naturally the standard 32 GB of memory can be expanded to as much as 432 GB with two micro-SD slots. Plenty of space in other words for outstanding high-resolution music that can be downloaded right on the player thanks to direct access to the Onkyo Music download shop. But that is not always necessary: thanks to fast WiFi, the XDP-300 R also plays music directly from a local DLNA server or from a streaming service of your choice using a corresponding app.