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The PCM1704 is classified into different categories of perfection. There is the PCM1704U, which is the least expensive and PCM1704U-J and PCM1704U-K from factory. Only the best and most expensive PCM1704’s - K versions is used in Audio-GD products.

PCM1704 multibit converters distortion spectrum is more friendly to the ear. .
At the lower dynamic levels, PCM1704 multibit converters produce more esthetic sound than sigma-delta converters and they have less sound coloration, and hence the sound is more natural and lifelike.