It seems The Bit is here to stay and is serious about audio gear. The Opus#1 is their first such DAP though I am told there is another in the works and they have also launched a highly capable looking slim line portable OTG DAC called the Opus#11. They also know their Android and started working on multimedia hi-res devices such as the Opus#1 for around the last 2 years. The Bit as a company has actually been in operation now for about 12 years starting off as an ICT R&D company and working its way into multimedia via the engineering and innovation side. Not to be confused with a world famous winery in the US or the war time Tommy Dorsey Orchestra hit, the Opus#1 is thoroughly modern looking DAP with more than a nod to the spirit of AK and a very competitive price of $599.00. South Korea seems like the mecca now for modern DAP revivals with Astell & Kern coming out of iRiver and Cowon moving forward with their Plenue series and now we have a new player on the block, a company called The Bit who have just released a DAP called the Opus#1.