Inside the FLCD Three S one finds a unit from StreamUnlimited in Austria and the converter chip is from AKM in Japan. There are six digital filters to choose from, and the digital volume control can be switched off. Two toroidal transformers are on board for separate power supply of the analog and digital sections. The output signal is available both on RCA and balanced XLR sockets. With the optional digital board the FLCD Three S can be upgraded to a universal DAC: with two optical interfaces, one AES/EBU, one coax connector and one USB port for the PC, which supports resolutions up to 32 bit / 384 kHz and DSD512. In the basic version, the player, which is available in black and silver, costs 2700 Euros. The digital board is available for another 360 euros.