The Flying Calf captures incoming audio with its high-quality Analog-to-Digital (A/D) converters and outputs it digitally via the popular S/PDIF digital audio format. The Flying Calf is, therefore, the perfect companion for computer digital audio cards, DAT machines, or any other digital audio device that requires high-quality A/D conversion. Since the Flying Calf is external, it moves the A/D converters out of the noisy and3 harsh computer environment. This improves the signal-to-noise and dynamic range performance dramatically over a typical (or even professional) sound card.