Turns a computer into a top notch hi-fi source. Line output drives active speakers, integrated amp, preamp or separate headphone amp. Sound quality and sound staging is as good as it can get. USB DAC for Samsung Galaxy S3, Android Jellybean, NetBook, PC, MAc and Linux. Plug & Play - including Windows 8, no searching for driver downloads. USB headphone amp, USB to line output, USB to S/PDIF, Coaxial (transformer isolation) and Optical too!