The A&Ultima SP1000 is currently Astell&Kern’s flagship DAP. It’s their top of the line product, cream of the crop, “the ultimate”; and it exceeds the AK380 not only in sound quality and performance, but also in price as well. This $3,000++ portable audio player features dual AKM AK4497EQ DAC chips and octa-core CPU. It also has a 5-inch HD touch display with a resolution of 720×1280. You can also notice that the overall design is different from the AK300 series. The volume wheel has been redesigned, and the housing will be available in either stainless steel or copper. The two AK4497EQ DAC chips from AKM is able to playback 32bit/384kHz natively “with no compromise on sound quality”. It supports native bit-to-bit DSD playback up to MHz and I’m more positive that it supports PCM formats as well.