Purchased 3 months ago based on many positive comments--which turned out be accurate. This little 3-in-1 sounds very good, plus has lots of operational flexibility & user settings (sound, gain, HP vs line out, etc). I've used it as a pre-amp and as DAC/headphone amp. It does everything competently, with no surprises or glitches. The headphone amp is surprisingly powerful & sonically pleasing, the DAC is slightly warm, good-sounding. I'm only selling because I have too many headphone amps & DACs. BTW, I have another Audio GD product (NOS 19 DAC) & IMO the design and sound quality of these products are excellent. Selling this for $175, which includes shipping w/in CONUS & PayPal.