Here is more info about the factory that built the HK3490.... Originally the factory was in China but 6 years ago they moved to Vietnam, Vietnam has lower labor costs and when shipping product to Europe no customs duties. The original plan was also for products shipped to North America to have no customs duties under the TPP but this didn't pass under Trump.. Today a 2nd factory has been added in Vietnam, but there they build mostly smart BT and multi-media speakers. However their 1st factory still builds a wide-range audio components; integrated amplifiers for Marantz, Denon, Onkyo, Pioneer, Arcam, NAD, receivers for Anthem, Arcam, NAD, Audio Control and higher-end separate AV surround processors for JBL, Arcam and Audio Control... To me it is impressive to hear the multiple positive comments for the HK stereo receivers. We did (3) different series of HK stereo receivers starting in 1998 up to 2011, but the last HK stereo receiver series(3700) using the PCM power supply was done by the Harman product development\/sourcing team based in Shenzen, China....\n\nJust my $0.02... ;)\n\nThere was an earlier post, quoted here on the HK 3490 DAC:\n\n8ch 24bit DAC\n- 128x Oversampling\n- Sampling Rate up to 192kHz\n- 24bit 8 times Digital Filter\n- Differential Outputs\n- On-chip Switched-Capacitor Filter\n- S\/(N+D): 94dB\n- Dynamic Range, S\/N: 114dB\n- Individual channel digital volume with 128 levels and 0.5dB step\n- Soft mute\n- De-emphasis for 32kHz, 44.1kHz, 48kHz\n- Zero Detect Function\n\nCan you provide more info on this? What AKM chip was used? Any further details on this would be greatly appreciated.