Pure i-20 is a device quite unavoidable, and especially for the price. The DAC allows you to enhance your iPod or iPhone audio, and even low-quality mp3. My content is broadly in 256Kbps AAC (iTunes Plus). The audio quality of the Pure i-20 and its sampling allowed me an audio replay in my library as his report is clear and vibrant. A very very good buy if you have a good audio system.