While selling at the same low price as the earlier version, the V-DAC II is both beautiful in appearance and improved in function. The basic layout and approach remains the same, as it helps minimise costs while maximising quality. This is a three input DAC (optical, coaxial, USB) with stereo RCA output. The improvements are summarised by Musical Fidelity as follows:

1. Improved appearance and finish
We have made a substantial investment in the extrusion fabrication techniques for the V-DAC II. The result is that it looks much better and the finish is also vastly improved. The V-DAC II looks classy and technical at the same time, which is a perfect combination for a DAC.
The fine line extrusion with premium finish brushing exudes quality. The front and back end pieces are now made from machined aluminium, twice as thick as before, giving the V-DAC II more perceived quality.

2. Asynchronous USB input
The new V-DAC II has an asynchronous USB input. This is exactly the same technology and programming as used in our highly successful, enthusiastically reviewed V-Link.
What an amazing combination: superlative 24bit 192k upsampling reclocking V-DAC technology and a super-performance, asynchronous USB in one box. This is amazing stuff!

3. If possible, improve the technical performance
The original V-DAC had superlative technical performance. With very low
distortion (0.005%), low noise, excellent linearity and low jitter, it was equal to, or in many cases better than, DACs that were vastly more expensive.
The V-DAC II improves upon the original V-DAC’s benchmark performance. We have halved the distortion (0.002%) and improved the stereo separation to an incredible –105dB.

Clearly a contender for the best entry level DAC on the market today.