The ALC260 2-Channel High Definition Audio Codec with UAA (Universal Audio Architecture) is designed for commercial Desktop and Notebook PC systems and features a 24-bit two-channel DAC and two stereo 20-bit ADCs. The codec incorporates proprietary converter technology to achieve 95dB sound quality; easily meeting PC2001 requirements and also bringing PC sound quality closer to consumer electronic devices. The ALC260 provides two output channels, along with flexible mixing, mute, and fine gain control functions to provide a complete integrated audio solution for PCs. The DAC (with a highest sampling rate of 192kHz) and Realtek proprietary hardware content protection are applicable for DVD-Audio; previously only implemented in high-end consumer electronics but now achieved by PCs equipped with the ALC260. The ALC260 provides high-quality audio using S/PDIF to output analog data, or for multiple-source recording applications. Realtek\'s proprietary impedance sensing and jack detect techniques allow device loads on inputs and outputs to be auto-detected. All analog IOs are input and output capable. Headphone amplifiers are also integrated at each analog output. All analog IOs can be re-tasked according to user\'s definitions, or automatically switched to suit the connecting device (Universal Audio Jack®). The ALC260 supports 32-bit S/PDIF input and output functions, with a sampling rate of up to 96kHz, offering easy connection of PCs to high quality consumer electronic products such as AC-3 decoders/speakers, and mini disk devices. The ALC260 supports host/soft audio from the Intel ICH6 chipset, as well as from any other HDA compatible audio controller. With power management setting, and Realtek\'s unique microphone application (AEC/Beam Forming/Noise Suppression) and reliable driver support, the ALC260 is the ideal choice for Commercial Desktop and Notebook PC users.