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Are the RCA on the back output or input?
Output. The Grace m9xx is a DAC only, not a DAC/ADC combo.
The L+R RCAs are a pair of line level outs if you want to deliver a crystal clear signal to and external pre-amp. This would be useful if you want to use it as a DAC with a full sized pre+power amp combo (or a receiver) and a set of full size speakers. Or if you want to send the line level to a pair of self-powered desktop studio monitors, instead!