A New StandardA new standard for listening to music was proposed while developing the AK100. Astell & Kern recognized that certain aspects of the AK100 needed improvement during research and development for a successor. While considering how to improve the AK100, they realized that there was a difference between measured audio specifications and what they felt sounded good. After much deliberation, their development efforts were focused on making the AK100 2nd Generation "feel" right to their senses rather than mechanically boosting technical specs. The original AK100 was developed according to audio specification standards, but development of the next-generation AK100 was developed to the "New Standard" of how the music sounds. Astell & Kern presents "A New Standard in Listening to Music" with the AK100 2nd Generation.Single DAC and Balanced OutAlthough the dramatic depth in sound quality delivered by the Balanced Out was proven in their flagship model, Astell & Kern wondered if the same benefit could be gained by implementing the Balanced Out with a Single DAC. The newly designed demo board delivered the ear-pleasing sound quality that is needed. The value of a Balanced Out with a Single DAC is confirmed with every musical note. The AK100 2nd Generation provides a rich, warm sound experience through the re-tuned A-amp designed specifically for the CS4398 Single DAC.Unbalanced vs. Balanced Output.