Frankly speaking, sound quality using all the snake oil offerings out there is purely subjective in my opinion. Now one thing I can recognize is build quality and this unit has it. I don't know and won't claim that it's made by anyone else, but, the build quality is on par with what I have seen of the Topping D10's. Take that for what it's worth. I've had no issues with this unit since I have had it and hopefully won't.If you are patient and want to try a DAC to see the difference in sound using a quality streaming service, then keep your eyes open for one of these DAC's for around the 30-40 dollar range to see. I got mine for 27 because of "damaged box" and haven't seen them at that price since. There was nothing physically or electrically wrong.As for the naysayers.well.they have their opinions too.
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