It is a nice device, but it is deficient in several different areas (in my opinion). Fortunately, the sound and build quality is not among them. I use the device to send output to a set of active speakers and (every so often) to headphones.

Here are my main complains:
1. Documentation. The only thing I can say that it sucks or non-existent. While it is not *that* difficult to figure it out, it should not be the case at all!

2. User interface. I know it may be asking for a lot, but it would be nice to have a web interface or a mobile/computer application to do all of the settings. This would save me a lot of frustration while getting the device set-up to sound and work as I wanted.

Otherwise, I have nothing to complain about. Noise level is pretty low, and sound is good. I guess, for the money, you will be hard pressed to get something better!

I paired this with the Monolith M1570's, and as much as I've loved my M1570's, this is the first time that I've really been satisfied with the sound that I'm getting out of them.

In comparing this to the DACMagic200M which it is replacing, they're fairly even in terms of detail and tone. The main differences are that the Monolith has more bass (especially once you EQ it up a few db), while the DACMagic 200M has a wider soundstage. The Monolith's soundstage is somewhat on the intimate side, though I found it to be wide enough to be satisfactory. (The ESS Sabre version of the Monolith DAC/AMP has a wider soundstage than the AKM version, which I found to have a crowded, almost collapsed soundstage. The ESS Sabre also brings out slightly more detail than the AKM version, along with more impactful bass.)

The soundstage can be expanded via the Dirac Virtuo, though I didn't like what it did to the overall sound of the music, so I haven't used it much. I would have preferred a naturally wide soundstage to the inclusion of the Dirac Virtuo, but it is what it is. It may work better for movies and games, but I haven't tried either.

The EQ is relatively easy to figure out, and seems to do its job without coloring the output at all. The firmware seems to be upgraded on mine, with it having five options for DAC filter, where the manual only mentions three, as well as an option for high gain/low gain output, which is not mentioned at all in the manual.

This unit has no remote control or Bluetooth capability, which is awesome in my book, as I have no need of either, and would rather not pay for then unnecessarily. If you need either of those conveniences, you're out of luck. Though the unit does come with a USB B cable, which is a nice little courtesy that my DACMagic did not provide.

Overall, I am very happy with my purchase, and would recommend this unit to anyone looking for a sub-$750 DAC/AMP.