great for headphones and speakers

I'm very satisfied with the EMU 0404 USB.  Even though I don't use the headphone amplifier, it sounds good compared with my other amps. High-res recordings of vinyl made with this device are excellent.  It's difficult to determine which is the recording during playback.  The main difference with the recordings is a slight closing in of the soundstage.  I've been able to make some vinyl recordings that are preferable to CD rips of the same music.  Its DAC sounds as good or better than my CD player.

can be made to sound very good