I recently took a risk, as there's very little in the way of reviews, and purchased the SMSL DAC and Linear Power Supply, from another wesite) for my home Hifi system and its truly breathtaking for the price. I previously used an Arcam DAC which was great but nothing in comparison to this. Massdrop is selling all three components for less than I paid for the two I bought. I don't listen to headphones, but if I did, this is an amazing deal.