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Even though the PCM1704 PDF declare the PCM1704 support up to 96KHz / 24bit, highest word clock input is 768KHz.
In fact the PCM1704UK can support 192KHz / 24bit at 8X oversampling , the word clock input is 1.536MHz , as high as ESS9018.

SA-1.32
Dedicated Discrete Diamond Difference design  DAC
DSP-1 inside
Built in 4 Pieces  PCM1704UK Support up to 192KHz
32bit / 384K Asynchronous Transfer  USB-32 Module

Price:  USD909   (Exclude shipping cost)
(Default install DIR9001 for SPDIF input support up to 24bit / 96KHz, if customer want support up to 192KHz, while place the order inform free replace by WM8805 . USB input always support up to 32 bit / 192KHz)


    
          

                        


     
Summarize Use Manual Specs Technology Detail Custom Option Shipping Cost


Click to read the USB-32 character                              USB-32 Introduce
http://www.head-fi.org/t/617667/audio-gd-sa-31-head-amp-preamp-a-powerfull-head-amp-with-diamond-difference-design/15


Fully  discrete Diamond Difference design , without any OPA and couple caps in the signal channels. High working voltage (+/-35VDC) class A design .
Uses  R-core transformer .
More than 20,000uf audio grade NOVER capacitors are used to ensure ample and smooth power feed.
A total of 4 groups class A PSU and 4 groups linear PSU  are used to purify the power supply. To achieve high S/N, the control circuit is powered with separate regulator.
Uses most Hi-end grade parts and exact match transistors.
High / Low output level select .

5 groups digital input :
  coaxial *2 / Optical *2 / USB
Preamp / DAC output :
  RCA*3
USB Audio Class 2 High-speed Input from Windows / MAC / Linux 
Supports High / full speed Asynchronous Transfer Mode up to 384K / 32Bit ability .
Resolutions support 16 / 24 / 32 Bit with sampling rate support 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz, 192kHz ( USB  )
      
Supports up to 24 Bit/192KHz ( SPDIF  )
The DSP-1(V5) digital processor can supports NOS, 2X, 4X and 8X oversampling customers setting.


What's different between SA-1.32 and Reference 5.32:
     Both have built in DSP-1 and 4 pcs PCM1704UK .
     TI want to discontinued PCM1704 but there are still a lot hi-end fans love the real sound of the PCM1704UK.
     The SA-1.32  retains rich details and high clarity with its abundant music flavor with wide and deep sound stage . It is single-ended output.
     The Reference 5.32 sound dead neutral and monitor . It is balance output.

History of the Diamond Difference design :

         At July 2004, I registered the brand audio-gd ,  at September 2004, I published the first generation diamond difference design at the < Radio & TV> , the best popular  audio technology magazine in China . There were a lot DIYer call me even writed letters to me discuss the circuit.          At November 2004 , the fist regular product of audio-gd , XA-100 power amp released. It had the good honor from customers , let audio-gd can stand and grow up. Before this amp, I already have 6 years experiences of built the Diamond Difference circuit .         At 2005,  the first regular DAC product  DAC-1 released,  a   TDA1541A with diamond difference output stages.
       At 2006 ,the RT-1 released ,  its sound adjusted based on a 300B tube amp.      At 2007 , the RT3 kit released for DIYers .         At 2008 , the DAC-3 released, built in 4 pcs PCM1704 with diamond difference design .
 
At 2009 ,the SA-300 balanced amp released .     At 2010, I design the dual TDA1541AS2 DAC for fun, we only sale 5 units to the return customers . A pair TDA1541AS2 now value USD800 in market . At 2011 is the Reference 8 and 9 released .
   

Some other products applied Diamond Difference design maybe can't list , like the C-2 SA, ROC-SA, SA-100.
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Feedback from users :

26th Jan , Steve from Norway:

         Now the dac have been played nearly 24/7 after i got it. And the sound has became amazing. What a great product!
The sound is more focused, more precise and clarity - specialy on the mid and high, the dialog is spot on in the middle, the tweeters sounds crystal clear, and for the first time i got surrounded by the sound from only two speakers! I cant imagine hov the SA2 is :-)
My Speakers is B&W CM6
Source: Yamaha S2700, Coax
The best option i found on the jumpers is:
PLL - Bypass
8X oversampling
Stopband - -50DB
Data Dithering - Inactive
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