My first DAC.  My goal was to not rely on the built in DAC of my PC.  I can only compare this to the built in DAC of my PC.  I can distinguish the individual instruments more clearly.  Less fatigue, more precise and consistent timing.  There is dead silence when the music is turned off, not the buzzing sound from the 3.5mm jack.  I can't believe I am writing this but I can hear the difference in the timing precision.  Go figure.