Description (from Theta): Originally, there was only one method available to connect a CD player / transport to an outboard D to A converter, that being coaxial. The mass-market manufacturers then produced players with the inferior TosLink plastic fiber optic output. AT&T glass fiber optics also became available as a means to interconnect digital equipment. All of these termination methods posed a problem for people trying to buy components that would interface with each other. The Timebase Linque Conditioner was designed to solve these problems. It accepted TosLink and coaxial inputs and output coaxial and optionally AT&T or Theta's Laserlinque. It also contained extensive re-clocking circuitry to combat the deleterious effects of jitter. Poor quality transports still pervaded the market, reducing the effective quality level Theta's D to As could offer. The Timebase Linque Conditioner ameliorated some of the problems. It was even found to improve the sound of our then best combination, the Data III / Generation V.
All of the digital-to-analog converters up until that time used integrated circuits (ICs) called op-amps, for the critical current-to-voltage conversion that occurs following the DAC, and for the output buffers. At that time, integrated circuit chips generally were used as cost-efficient compromises, which lowered the quality of components that depended on them, in comparison with equivalent circuits made up of discrete elements on a circuit board. After about a year of research, a new analog section was developed for the Generation III, based entirely on discrete class-A bipolar transistor. This circuitry offered greater processing speed, which produced more detail and a smoother sound.