The DA&T line is produced by Yatsu Audio in Dali City, Taichung County. Designer and founder Mr. Zhang Yatsu. U2 is an USB DAC/Amp ,it has a relative natural sound. Thought it is not a very expensive hi-end product. Many user praise on its DAC performance , and it had sufficient amp ability to drive headphone sennheiser HD595 and above such as HD600. A good combi product.