The HiFiBerry DAC is a high-resolution digital-to-analog converter for the Raspberry Pi Model A /B and 2B. This is a special sound card for the Raspberry Pi, that is optimized for one specific use case: the best audio playback quality.
The DAC Light is a cost-effective solution for customers that do not need all the features of the version. It has no integrated volume control and uses an ESS DAC chip instead of a Burr-Brown DAC. It also has no integrated EEPROM. However, it is also capable of 192kHz/24bit playback.