The UAC-2 uses high-end components such as the Burr Brown PCM4202 analog-to-digital converter and AKM AK4396 digital-to-analog converter. In addition, the UAC-2 performs 4-times upsampling during both analog-to-digital (A/D) and digital-to-analog (D/A) conversion. In other words, when the sampling frequency is set to 44.1 kHz or 48 kHz, the UAC-2 processes the signal at high resolution 176.4 kHz or 192 kHz. For A/D conversion, this means less aliasing noise; for D/A conversion, this means increased clarity and fidelity.