Continuing to the right is a group of controls for the first channel, toggle switches to select gain (0, 10, or 20dB), Variable or Calibrated gain, and a rotary level knob this group is then duplicated for the other channel. The front panel offers, from left to right: a Mode toggle to switch between internal and external clocks a second toggle to select the sample rate (44.1, 48, 88.2, 96, 176.4, 192kHz) for the Main and Auxiliary outputs and to select ADAT or AES/EBU data formats a third toggle to select the meter range (1dB or 6dB/division) and Peak Hold on/off and a 2x9-LED level meter. The ADC1 is housed in the same small case as the DAC (one rack unit high, half the rack unit width), and is offered with a black front panel with rack ears, or a silver aluminum panel without ears, either for $1795. Erick Lichte's review of Benchmark's DAC2 HGC D/A converter in this issue gave me an ideal opportunity to spill some ink on the company's ADC1 USB A/D converter.