The LG V30 builds upon the audio prowess of its predecessor, the LG V20, by featuring an ESS Sabre 32-bit Quad DAC complete with presets and digital filters to offer an audiophile grade experience even with not-so-capable audio hardware.
https://www.notebookcheck.net/LG-V30-will-feature-an-advanced-Hi-Fi-Quad-DAC-for-a-more-customizable-listening-experience.244888.0.html