The MP 3100 HV is our latest and most sophisticated multi-media player. The basic design philosophy stems from the MP 3000 HV, but the MP 3100 HV is now capable of carrying out the full signal processing of DSD bitstream data in addition to processing PCM data to impeccable standards. This extensive development was necessitated by the machine’s new integral disc mechanism: an SACD drive which is a completely new development, featuring the very latest decoder, and capable of reading CD (PCM 44.1 kSps ) and SACD (DSD 64 2.8 MHz) discs at the highest possible quality. The other digital sources, both integral and external, also benefit from this new improvement. As in the MP 3000 HV, PCM data is converted using our outstanding double differential quadruple converter for all the digital signal processing. DSD data are handled by the unique analogue true 1-bit DSD converter from the PDP 3000 HV, which processes the DSD data in native form as a bitstream rather than converting them.