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If this is a DAC why does it have coax and optical out but not in? Sounds wrong to me.
AutocratIt's basically a USB DAC with the extra feature of being a USB converter (it converts from the USB input to the optical and COAX SPDIF outputs). Useful if you also want to connect your USB source to an external DAC or Digital Receiver which doesn't have USB input.
If as appears to be the case this is just a re-branded version of the Signstek/MUSE device linked above, it is WAY overpriced. From the Zeos review linked above: "...the mini DAC is good enough to recommend, certainly for the price - $25..."
For around $100 however I'd be looking at something like the SMSL Sanskrit 6th Anniversary Edition which is a far more capable DAC (although the Sanskrit is a dedicated DAC only, it doesn't have a headphone output).