Why this USB dac? Plays up to 24/192 sample rate . Has a Class A output stage with double the output level of most USB dacs > Will drive virtually any headphone or can be used as a line out. Two stage gainl switch and analog volume control. Uses a mini-USB cable between dac and source giving increased placement flexibility. Built by Centrance who do design work for the likes of Accuphase, Benchmark and McIntosh and who virtually invented this category. Quality components - AKM dac, Texas Instrument headphone amp, XMOS USB chip. Sounds great, just not using it. Asking 1/2 of import cost .