inputs.text: good not audiophile quality - fort pcm2704 usb dac actually combination usb dac headphone amplifier small little gadget high quality aluminum build volume control smooth handy find produces slightly better audio quality pcs integrated audio chipset believe specs say handle 16 bit decoding not tried anything higher anyone tried 24 bit would like know resultsthere many better usb dacs little unit priced low enough make worth great casual listening music pc earphones headphones