I finally got the cracking issue when I turn the pot, but it goes away by turning it a little a couple of times; a really really minor annoyance. I love this thing. This is my first portable DAC and now I take it everywhere with me. I have used desktop DACs several times the price of this and I can say for sure that they don't cost nearly as several times as good. It works specially well with IEMs, and BA drivers get a real boost to their sound quality when compared to dynamics headphones, although I preffer dynamic ones with the bass boost option turned on since they don't get such a hump in the graph, but get warmer. Using it as a DAC only device works reasonably well, but it lacks dynamics that become evident when using higher quality amps. Still, the real deal here is the whole Amp/DAC package and as it is and at that price, this is the one to beat, not only on SQ alone, but in build quality and design. FiiO is doing really amazing things and now I'm officially a fan.