Pros: Transparent & detailed, neutral & natural, very good dynamics and imaging, doesn't sound harsh for my taste, doesn't lack reverberations
Cons: Soundstage can be a little wider, bass a little thin & lack of some weight & body compared to some DACs
so, some facts about SE300:
-) There is no front_panel output (HD_audio)
-) 7.1 output sounds ok, better then Creative Titanium.
-) Headphone_output are really good. Headphone_amp of Essence ST, for example, have much more power, but drives low-impedance headphones worse.
-) SE300 is running a little hot.
-) It's works under Windows XP.