This would have been vastly more compelling if it had an USB DAC integrated. Then you could have used it with a PC source and driven headphones, and used the pre-out to drive speakers as the next step in the "chain". Now you need to buy a separate DAC and have an extra box doing... well, not much at all that this unit couldn't have done by itself, a DAC's a DAC these days. Build this, except put in a decent DAC and USB connectivity, and sell it for $249 and I'm in.