I bought this based on a review in Audio Science Review. This device is great for USB and bad for Toslink and Coax. The measurements don't tell you how it might sound, but they can tell you how well the block is designed/built. I've always had this experience with USB audio in the past, especially USB powered, so the audio sounds slim, not much body. It's the same with this device, it has great separation, resolution, lacks a bit of bass, 3D is ok and depth is ok. Neutral sound, fairly clean and transparent. but he lacks a body. No full tone. I would call it cheap sounding and I've been using this unit non-stop for the past 4-5 days. I'm not complaining about the price, just the time spent on this device, which isn't worth it. Misleading marketing, the device does not work at 768kHz, I was told it only uses ASIO, but ASIO may work on some devices. Devices. However, I don't have music with that much range, so no complaints. The USB driver versions on the American and Chinese websites are different, which confuses me as I don't know which is the correct one. I compared this to my homemade sub $30 unit which sounds better. Fuller, more detail, great tone, depth, 3D, etc. SMSL doesn't sound any better than my Mac Air M1 headphone output, so not worth it.
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