The UDP-205 offers reference sound quality through its analog outputs, improves the inaccuracies of the HDMI audio output, and enhances the power supply of the built-in headphone amplifier. For the analog power amplifiers, the UDP-205 utilizes two ES9038PRO DACs, which are the flagship of the ESS Saber Pro series and provide the best audio performance in this class.

Compared to the UDP-203, there are the following significant differences:

• A much more elaborate analog section with a separate stereo section, multichannel section, and headphone output featuring 2 ESS SABRE PRO DACs of the type ES9038PRO
• DAC section with USB, coaxial, and optical inputs
• A significantly more complex chassis with nearly 6 kg more weight compared to the UDP-203; the difference from the 105D to the 103D was only half as large!
• A special circuit for jitter reduction at the second (Audio Only) HDMI output.