Because my work computer's sound card sounded like it was decades old, I needed an inexpensive way to get better sound at work through my decent headphones. At $20 this is the cheapest USB DAC/Amp I could find based on what I was looking for. No need for a portable device and no need for a powerful amp as I rarely listen to them loud. In short, this thing is nice for what it is. Clear sound and fairly well balanced on a flat setting. I like to use Bass Boost to add bass when listening at low volume. No distortion as far as I've included it for myself. At that moment, people around me can hear what I hear. The case is made of plastic, but the quality is not bad. The audio in the jack is not weak and the volume control is smooth and solid. Brilliant.
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