Digital-to-analog converter from the American company Schiit Audio. The company designs and manufactures everything in the USA and claims that most of the materials used in its products also come from American manufacturers. They also claim that they don't even want to know if overseas suppliers (e.g. China) can reduce these costs. The Bifrost can process signals of any resolution up to 24-bit/192 kHz on all its inputs. The device is equipped with a new upgraded analog stage Uber Analog. It is available for $ 70 ($ 100 if Schiit installs it). This board uses a discrete direct-coupled amplification stage from Gungnir. This discrete stage is more advanced than the basic Bifrost, with a more complex topology and a DC servo to eliminate capacitors in the signal path and improve the already impressive performance of the AKM4399 digital-to-analog converter. Its 32-bit AKM4399 DAC is one of the highest-performing DACs in the world. Also note that the Bifrost Uber uses a fully discrete, low-noise JFET analog section, just like the many thousands of DACs out there.
There’s a single round, flat button on the front panel that’s used to toggle between the three inputs. Three white LEDs are used to indicate which input is engaged.
Advanced Bit perfect Clock Management technology.
Most DACs in this price range sacrifice every one of your original music samples to achieve their 192kHz performance. Each input signal is routed through a sample rate converter and upsampled to 24/192. Bifrost Uber forgoes the sample rate converter and uses a sophisticated clock control system to pass bit data to the DAC, preserving all the original samples — 16/44.1 or 24/192.
Bifrost Uber is often compared to DACs that cost 3-8 times more.

Specifications
Asynchronous USB Control
AKM 4399 DAC 32 bit 123 dB S/N ratio and discrete analog section (this component is used here at 24 bit / 192 kHz)
Inputs: coaxial SPDIF, optical SPDIF, USB
Processing power: 24/192 on all inputs
SPDIF input receiver: Crystal Semiconductor CS8416
USB input receiver: C-Media CM6631A
D/A conversion: AKM4399
Output: stereo RCA
Output impedance: 10 ohms
Frequency response: 2 Hz-100 kHz, -1 dB
MAX output level: 2.0 VRMS
THD: less than 0.008%, 20 Hz-20 KHz
Signal noise figure: plus 105 dB
Power supply: 5 control steps, including separate power supplies for digital and analog parts.
Update: UBER ANALOG
Power consumption: 12 W
Dimensions: 230 x 180 x 90 mm
Weight: 2.5 kg