Based on the concept of "A New Standard", the AK100II inherits the functions of Astell&Kern's second-generation flagship, the AK240, and is an evolution of the AK100, which has become a standard around the world. Changed to Cirrus Logic's high-end DAC-IC "CS4398" and adopted a single DAC configuration to support balanced output. In addition to high-resolution sound source file playback of up to 384kHz/32bit, DSD128 high-precision real-time PCM 176.4kHz/24bit conversion playback is possible. In addition to the large built-in memory of 64GB, it is equipped with an exFAT compatible microSDXC slot that supports up to 128GB. High-resolution playback via Wi-Fi streaming, USB-DAC function, optical digital output, Bluetooth 4.0 support. Equipped with our original Astell&Kern amplifier. Aluminum body adopted. The attached case is made of stylish Italian polyurethane leather.

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