This... best $30 I ever spent! it has an integrated Headphone Amp Out but ofc it is just a bonus I guess. There is an RCA in and RCA out, Primarly, slap the USB into ur pc slap an RCA pair onto the RCA out and ur in buisness
Did I mention it was $30? And honestly it sounds the same as the USB Dac on my HM 801 [which the Hm801 has a seperate DAC for USB and it's S/pDif and onboard Audio Conversion
Oh and the UCA202 has SpDif out... so I could use it act as an intermediate into my hm801 Spdif Dac... which is a good idea actually
Still great device, small sounds great and has a nice mix of functions! Highly Recommended!