Astell&Kern is the ultimate portable high-
fidelity audio system capable of studio
Mastering Quality Sound (MQS)
Mastering Quality Sound (MQS) is an
acronym of collective lossless & high-
resolution audio source formats, typically in
24-bit/44 to 192kHz of bit/sampling rates.
Because MQS delivers about 6.5 times more
detail than a conventional CD format
(16bit/44.1kHz), listeners can enjoy a better
and a more realistic sound quality.

https://www.astellnkern.com/product/product_detail.jsp?productNo=44