Thanks for your reply.It doesn't - it should play up to 24 bit 176.4 PCM though.
A friend of mine wants to play SACDs and DSD files from a Sony X-800 and doesn't want to get THE Chinese HDMI-DSD Audio Extractor.
I own an X-800 M2 with THE Chinese Audio Extractor connected vía I2S to an SMSL DO 300EX (that sounds great), but my friend doesn't want another gadget on his set up or more cables.
So this D/A converter won't do the job for him.