The USB REGEN takes the digital audio stream from your computer or other music streaming device, and generates a completely new USB data signal to feed to your DAC. It accomplishes this by combining a carefully chosen USB hub chip with an ultra low-noise regulator and low-jitter clock. Importantly, it does so with ideal impedance matching—right at the input of your DAC.
I used it and it made a big, noticeable difference in the quality of the music. I am only selling because it won't fit on my Codex DAC - the space isn't big enough between cables.
The unit and all cables are included and in near perfect condition. Save a few bucks and enjoy the music.