Most of the positives have been said by others, what I noticed is how much easier you understand the differences between the headphones you wear each time. It makes the headphones work to their maximum potential

Very good and warm DAC/AMP, easily capable of playing whatever I have from Planar headphones, 600ohm and 300Ohm... I have the HD 600, 650 on medium gain, not even needing the high gain. It has everything in terms of connections, Optical, USB, Coaxial, RCA. The only thing that bothered me a little is that while it does have the warm sound that I like, it doesn't have the Soundstage that I expected, it's quite closed... I don't know if it will open up with use.

Update. Although very good and powerful, there are some very low volume parasites when using the Digital volume knob while listening to music. Okay, it's logical at such a low cost.

DAC & Amp 2 in one. Quite a powerful amplifier, it has two switches on the front, one with 3 levels of gain 0/6/10dB and one for source selection between USB/Line in/Spidif.

I use it on my PC with USB and Beyerdynamic 250ohm headphones and I am completely satisfied with the sound performance in relation to the cost. It gives the headphones what they need to perform, with the gain set to 2 (6dB) for a more relaxed listening experience and position 3 (10dB) for higher volume and more power. With the gain set to 1 (0dB), it not only suffices but also exceeds expectations with low impedance headphones and IEMs, with 16 and 32 ohms that I tried, I believe it can handle up to 100 ohms.

It has very good detail and a decent soundstage without coloring the sound too much. Perhaps slightly warmer sound as the gain increases, but not excessively and without sacrificing detail for the sake of volume. It has good build quality, the case is metallic sandblasted, and the overall construction is solid. It has a large volume knob that provides precision in volume control.

As for the negatives, the line out (RCA) is a preamp and not a line out (the volume cannot be adjusted from the volume knob). Also, when plugging and unplugging the headphone jack, the preamp output does not deactivate/reactivate. I would like it to have a 3.5mm headphone out in addition to the 6.35mm.

Considering its price, I believe it is one of the best, if not the best, DAC/Amp. There are certainly better options out there, but they cost much more. I couldn't find anything else with similar build quality and performance at this price range