COS Engineering launched its first product, the D1 DAC, in 2014. Based in Taiwan, the company was founded by three close friends, sharing decades of engineering experience alongside a passion for music and audio entertainment. The name stands for Connoisseurs of Sound and the company’s stated goal is to combine “musicality and aesthetics”. The inaugural MQA product is the D10 Streaming DAC which has full MQA decoding capability.