I don't know how it compares honestly, but the website mentions this much:
Udac-2
A D/A converter chip then translates the data to a two-volt analog signal.The NuForce uDAC-2's performance equals or exceeds that of a great many audiophile CD players.
Icon HD
The Icon HDP employs the same DAC as our high-end CDP-8 (MSRP $1450.00). The following design features contributed to the stellar performance of the Icon HD:
- Components along the signal path are minimized.
- The 24/96 USB interface outputs a I2S signal to a high-quality DAC.
- The digital circuit occupies a separate daughter board.
- The DAC chip consists of four internal 24/192kHz DACs that provide a fully differential and balanced output. The differential signal's DC offset operates without a need for decoupling caps.
- Digital and analog voltages each have separately isolated internal power regulations.
It might just be a lot of marketing speak, but the people at Nuforce are definitely trying hard to show off the DAC aspect of the Icon HD, and they barely make note of it in the product description for the Udac-2. There is definitely a difference, or why wouldn't they brag about the DAC element of the UDAC-2 as much as they do for the Icon HD?
If it can be heard with your headphones, or at all; I don't know.
Hopefully someone who has personal experience with both products can chime in!
