This headphone amp will bring happiness to those who have a PC and want to listen to music on a quality headset. I say PC because it is even more true that a MAC with a headphone's already much better than a PC genre Asus etc .... Warning to hear the difference must still have a helmet worth at least the same amount as the DAC and do not listen to MP3 encoded at 128 or below. On my Mac with an AKG Q701 and listening to songs encoded in losless we are left with an incredible sound atmosphere in terms of dynamics and depth. In addition the unit is finished, comes with lots of accessories, and lends itself to mobile use. I highly recommend.