Converts usb tos link digital coax to analogue stereo the perfect upgrade for music lovers who want to improve the sound quality delivered from their computer hdtv cd dvd player or other audio device the usb dac functions as both a usb digital audio interface and spdif to stereo analogue converter allowing you to connect your analogue audio system to a wide range of digital audio sources a built in headphone amplifier allows you to drive high end headphones for the best possible audio