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PS Audio Digital Link III DAC – Reviews | TONEAudio MAGAZINE

    https://www.tonepublications.com/review/ps-audio-digital-link-iii-dac/
    PS Audio Digital Link III DAC. After introducing one of the first commercial DACs on the market back in the ’80s, PS Audio revisits the original DL and adds 96 kHz and 192 kHz upsampling for basically the same cost ($1000). This well-built unit is elegant but simple, and easy to use as well.

Digital Link III DAC – PS Audio

    https://www.psaudio.com/products/digital-link-iii/
    Mon-Fri, 8:30am-5pm MST 4865 Sterling Dr. Boulder, CO 80301. 1-800-PSAUDIO. 1-800-PSAUDIO

Amazon.com: PS Audio - Digital Link III Audio DAC ...

    https://www.amazon.com/PS-Audio-Digital-Link-III/dp/B001N3TPWW
    Warm, Open, and Spacious DAC. Warm, open and spacious are words not typically associated with digital audio. But PS Audio's new Digital Link III outboard DAC helps any digitally recorded medium sound just like that, with a top end that will remind you of analog -- and performance that may make an SACD player unnecessary.

PS Audio Digital Link III DAC | Stereophile.com

    https://www.stereophile.com/content/ps-audio-digital-link-iii-dac-1
    Re: PS Audio Digital Link III DAC. I suspect the designer wanted to run the DAC chip at its optimal rate. Defeating the SRC would thus degrade the DAC's behavior. I think most of the manufacturers including PS Audio and Benchmark Media do upsampling or Asynchronous Reclocking with Upsampling to reduce jitter.

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