I think some of the reviews above have missed the real point of the i-20 for audiophiles, it provides an excellent spdif output from an iPod. Used with an external DAC the sound is excellent and having tried some of the alternatives (Wadia, Onkyo) I'm not convinced their digital outs are any better despite the much higher prices. In fact, once I ran the i-20 from a linear PSU it was better than the Wadia.