The new Rega IC40 is a high performance 24 bit Digital to Analogue Converter. It employs a novel 64 level sigma delta D.A.C design which provides optimised signal-to-noise performance and clock jitter.

The Rega IC40 consists of a three stage linear phase FIR filter followed by a 16x over-sampled linear interpolator, that significantly reduces high frequency images when compared to the more usual sample and hold implementation.

With the 64 level sigma delta DAC the magnitude of errors induced by clock jitter are significantly reduced and this is further enhanced by switched capacitor implementation of the low pass filter, which is also insensitive to clock jitter.