The PK100 is an extremely basic yet highly refined purpose built file player. Readers seeking a multi-purpose computer capable of playing music and calculating the monthly grocery budget should look elsewhere. Computer audiophiles seeking a simple user interface, with no user intervention required or allowed, and automatic bit perfect playback of music from 16/44.1 kHz through 24/192 kHz may want to seek a new audio reality with the Auraliti PK100. The PK100 file player is a computer underneath it's understated black metal housing. The PK100 is a file player that requires no setup. In fact it cannot be setup by the end user. The PK100 arrives from Auraliti pre-configured and set in a read-only state of operation. When I connect music via USB hard drive to the PK100 the music appears in one of the many remote control applications and starts paying when I hit the play button within the app. PK100 uses Linux with MPD installed to a small solid state flash drive set as read-only on an Intel D945GSEJT Johnstown Mini-ITX motherboard and a completely fanless design. The PK100 supports FLAC, WAV, AIFF, and MP3 according to Auraliti. Another very impressive feature of the PK100 is its ability to play all relevant sample rates from 16 bit / 44.1 kHz through 24 bit / 192 kHz without a hiccup. The PK100 automatically changes the sample rate based on music selected for playback assuring the user of bit perfect operation. The PK100 has a built-in Digital to Analog Converter (DAC) with modified analog RCA outputs. The DAC is a 24 bit AKM that's capable of sample rates from 16/44.1 through 24/192.