i second everything the first reviewer said . this is a great little dac and a super cheap way to get high end sound to your headphones straight from your computer's usb port without any other hardware needed . this little device has many uses and is practically indestructible . i like the fact that it has a toslink optical digital output which isolates the noisy computer interference from my amp . but i also plug my cans directly into the mus mon 01's phone jack and i hear zero background noise . or you can plug your powered speakers into the rca jacks . plus it resolves up to 24/192 - all this for 80 bucks . i have had mine for more than a year now and the drivers have been upgraded four times -- so be sure to check the musiland home page and get the very latest drivers . it may be a tad difficult finding the latest musiland web page because they are not very clear with their english translations - but keep at it !