I am pretty happy with this DAC. I use it mostly as DAC+headphones amplifier set, when I have some music listening time. Before that it was my main soundcard, connected via USB to my PC and drove the Harman Kardon Stick. Now as amplifier it drives now my AKG Kxx or, sometimes, the Sennheiser 598. It does the job very well, IMHO, with good quality flac files (most of my music are flacs, but there are some some few mp3 also). Of course, it's very personal and individual, depending on your own music style and headphones preferences, I just saying that in my case this piece does it's job not bad at all. Will I recommend it? Yeah, definitely.