Let me start by saying that this little device did what the $120 Creative Sound Blaster xFI-HD couldn't. Give me SPDIF input to my computer via USB! I connected it to my Windows 10 PC and it just worked. I spent two days trying to get the Sonic Blaster working with multiple calls to the support team to no avail. No, it's not perfect. It's a lot smaller than I expected (which is actually pretty good), and the build quality leaves a lot to be desired - for example, the optical cable on the back is a bit loose. But I could not detect any effect on the sound quality. I can't get the headphone jack to work, but I can control through the front speaker jack in my headphones. I can't figure out what it means when the blue LED above is blinking. It supports both 44.1k and 48K audio and appears to be broadcasting its own bitrate. 96K have not tried.
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