This is a very good to high-end USB converter. Probably not in the same class as the Berkeley Alpha or the Mutec (which I recently let go). But it is surely a very good one. Especially with the Ifi Power supply and the double-headed Audiocadabra USB cable which I have included in this sale. I also will include a Zu Ash digital. So this thing is fully accessorized. And it is very important in this hobby not to bottleneck your system at any point and the accessories help get the maximum out of the component in question. With this piece you just need a PC or Mac with USB output and it goes into a DAC with no USB input or into its digital input if the USB input does not sound that great. Please note, most DACs' built in USB input is not so great, especially if you have a DAC which is few years old.