Unfortunately, I had a copy, in which just at low volumes a disparity was clearly heard: The left channel was much louder. And I had bought the uDAC 2 precisely because of the volume control of the analog output. Yes, you read that right: I have not operated headphones it, but used the rear analog outputs for connection to an amplifier. Almost as a pre-amplifier with volume control and D / A converter in one device. Strange that the device is just there at the volume control such Blöse where but this feature is particularly touted on the publisher's website: "It Improves upon our original uDAC model by providing a highly linear TOCOS volume control for improved channel tracking at low listening levels . " Pity! Otherwise, the device does its job as promised. The installation on the PC - namely not :) - and the D / A conversion are fine. As usual in this price range: No quantum leap but better than a bad sound card.