I have this Dac restricted to 48 KHz res designed primairly for Android devices for £19. I tested with a Macbook Pro (instantly recognised) and JDS Labs Cmoy using pair of Koss KSC75 It's definately a stocking filler.Compared to the Fiio D3 original version utalizing the wolfson chip now out of production it can't come as near the level of seperation and detail of the D3 but this is mainly due to optical & spec differences for it's size and price biggest bang for you buck....you simply can't go wrong with a Sabre chip inside !  I also use it it with...

Having tried the 96 K version with Savitech Chip & a USB Isolator made also by Hifimediy yeah it was definately value for money.Would be interesting to compare against the Odac & Dragonfly   The Hifimediy has a really good attack less laiback than my Wolfson Dac Heed Dactil 1.2 . I have also tried it against the sound from a Woffson Sound Card made for the Raspberry Pi again more attack less of a warmth in the sound but just as much detail not as much refinement little less polite I guess.   I liked it as much as the fiio d3 when I first got it...

Lot's of Audiophiles own these they but can sometimes be like a wild horse that needs taming gotta eq and lightly amp to get best out of them - five times as good as Audio Technica ATH-ES-700's for example IMHO not as great as the UE 600's. Fiio E17 sounded really good with these. A Valve Amp like the Bravo even better