At the heart of the new Marantz SA-12SE CD Player is an innovative SACDM-3 transport mechanism engineered solely for the best possible performance when playing SA-CDs CDs and music stored on data discs. This new mechanism promises exceptional sound quality from conventional CD and SA-CD discs and allows listeners to create their own high-resolution audio compilation discs using a computer DVD burner. The SA-12SE supports FLAC files from 44.1kHz to 192kHz and up to 24-bit resolution DSD2.8MHz and DSD 5.6MHz ALAC (Apple Lossless) AIFF and MP3 files. Creating and playing hi-res disc compilations is as simple as it is enjoyable.