MC-14

At the heart of your reference quality home theater system is the Lexicon MC-14. With unparalleled clarity and accuracy, the MC-14 delivers the finest sound quality and realism to your music and movies alike.
The MC-14 provides control and switching of eight channels of audio, as well as broadcast quality video with pass through of 4K video formats. Independent zone monitoring provides control of source selection for two zones at a time. An HDMI® interface enables the transmission of uncompressed digital audio and video signals through a single connector. The MC-14 can pass digital video signals of up to 4K, 12-bit and 3D, with multiple digital audio channels (7.1 channels) at sample rates of up to 192 kHz through the HDMI interface.
The MC-14 also supports the High-bandwidth Digital Content Protection (HDCP) technology that comprises data encryption and authentication of the partner equipment. With two 32-bit floating-point TI DA710 digital signal processing (DSP) engines, the MC-14 offers unparalleled processing power. This processing is available at digital input sample rates of up to 192kHz, with 24-bit resolution to retain top performance from all input sources and listening modes.
High-precision 192kHz/24-bit A/D converters can be used to convert stereo analog audio input signals to digital signals, allowing the MC-14 to provide the benefits of precise digital signal processing without sacrificing signal integrity. Additionally, all output D/A converters can operate at up to 192 kHz/24-bit and are completely asynchronous from input converters and all digital inputs. This allows the outputs to be completely buffered and internally clocked to a very stable crystal oscillator. This is particularly important in removing jitter from unstable sources, especially HDMI. The MC-14 gives the best possible signal output and maintains the highest possible resolution even on less than ideal sources.

http://www.lexicon.com/productdetail/~/product/mc-14.html