Second opinion: Cambridge DacMagic 200M | Darko.Audio
Cambridge Audio Dacmagic 100 D / A Converter Review - Perfect Acoustic
Amazon.com: Cambridge Audio DacMagic 200M - MQA HiFi DAC and Headphone Amplifier with Bluetooth - PC/MAC Support with USB Connection - Handle Digital Files up to 24/768 or DSD512 - Lunar Grey : Electronics