McIntosh recently showcased two-channel audio in their booth, at CES 2013. The company announced a total of seven two-channel products, including the D100 Digital Audio Preamp.

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The D100 is designed with the "modern" audiophile in mind, in that it has no analog audio inputs. The suggested retail price of $2500 makes it the company's most affordable preamp. It contains five 32-bit/192kHz DACs, digital inputs including USB, digital toslink and digital coax and a headphone output.

From the McIntosh D100 product page:

The D100 is a remote controlled digital stereo preamplifier with five digital inputs (2 Coaxial, 2 Optical and 1 USB), and both variable and fixed volume audio output. It is a simple solution to add digital music to an existing McIntosh system. Or simply add an amplifier, a pair of speakers and a digital source for a complete digital based stereo system.

It shares the classic façade, knobs and handcrafted black-glass front panels as all other McIntosh components in a small form factor of just under 4" in height. Its powerful built in headphone amplifier will elevate the sound of your favorite headphones so that you may enjoy the ultimate personal listening experience. (Headphones not included.)

The D100 utilizes an 8 channel, 32-bit, 192kHz D/A converter with wide dynamic range and extremely low distortion. Eight channel D/A converter is used in stereo Quad Balanced mode. Music at all levels is reproduced with extreme precision and elegance. A 1/8” mini jack is provided for control data from the data output jack of a McIntosh preamp or A/V Control Center.
The D100 includes both balanced and unbalanced outputs and give the owner the option of using at fixed or variable gain output. Imagine this thing connected to your music server, streaming FLAC files directly to your power amp.