This is a phenomenally good DAC offering a true audiophile experience at an incredibly low price! I used it with a Linux laptop feeding the output to a Linn - Rogers system via good quality Profigold interconnect. The sound is natural, very detailed, with the right weight, great clarity and no harshness. Bass is tight, well extended and controlled. Mids are wonderful and highs just right. Timing and dynamics are top class. The sound-stage is perhaps its weaker point: still very good but not as good as I heard the same system with other (high-end) sources. Things improve greatly though with 24 bit lossless files.
I am always on the lookout for audiophile quality sound at reasonable cost. This is a bargain! It works great all my earphones and headphones: from my 300 ohm Sennheiser HD560's to cheap 32 ohm earbuds. No additional amplifier is needed. The quickest, easiest, and most portable way to audiophile quality sound I have yet come across. Sound is clear and natural. This DAC is better than sound quality on most CD's. To get better sound, I need a better source, not a better DAC.
Practicality and sound quality are MUCH higher than its cost.
Less short version:
Needed a few days of burn-in to loose a very slight "harshness".
Sound is open and detailed, but not "thin", bass feels just right.
Powers my headphones (modded Sennheiser 202) to very loud levels.
Maybe not perfect, but unbeatable by anything close to this price!