The Eagle Eye Power Solutions BDL-240-16 DAC is a 240W, 16-channel digital-to-analog converter (DAC) designed for high-performance audio applications. It features a high-quality DAC chip with a wide dynamic range and low distortion, and it supports a variety of audio formats, including PCM, DSD, and MQA. The BDL-240-16 DAC also includes a built-in headphone amplifier, making it ideal for use with headphones or powered speakers.