This DAC is special in that it has an analog volume control on the DAC itself and has a powerful buffer stage to drive hard to drive headphones to very loud levels should you feel the need to do that.
I call it the "BIT PERFECT DAC" because if you turn your computer controlled volumes up to full and use the BIT PERFECT to control the volume outputs, then you are getting a audio signal that is untouched by any digital attenuation and thus is free of any real digital manipulation.
Thus the term "BIT PERFECT".
It is hand soldered with silver solder and all the components on this DAC are hand picked and hand matched to give you maximum audio performance.
I would rate this as a "mid-fidelity" device giving you the best combination of warm sound, accuracy, and super low noise.
It works great attached to headphones as well as plugged into your power amplifier, receiver or stereo system.
I love to listen to this DAC while I watch movies from my PC.