From Audioholics.com review of the Denon 3805 but hey, whose counting?

"16 Burr Brown 192 kHz/24-bit DACs in differential configuration on all 8 channels (Note: Upon having Gene review the schematics for the AVR-5803 and this receiver, he discovered that Denon counts the + and – of each differential DAC as a separate DAC. In reality, this is still one DAC. Hence, there are really 8 DACs all configured differentially, with paralleling two DACs per channel for noise averaging in “direct stereo mode.”)"