I was browsing the forum a few days ago and learned of this new device, "just" a USB--> S/PDIF converter but from Schiit, whose products I find to deliver value and no nonsense. I understand they're a polarizing company and have quite a few detractors but I do not count myself among them. Ever since my first Gungnir three years ago, long before "multibit" was a thing, I knew I was picking up what they were putting down. My current rig is in my profile, but basically on the digital side it's W10 --> Roon --> Modi 2 Uber (non-mbit) --> Anthem Statement D2 pre/pro, then out to a NuPrime ST-10 and so on. You may be wondering - why is OP not just going HDMI out to his Anthem from his PC? Well, I game on this rig too and for some reason my nVidia card and the Anthem just don't mix well. And when I tried going HDMI out from my built-in GPU to the Anthem, I did achieve sound but it was neither impressive nor engaging. So, I went with the Modi which was a holdover from my now-defunct headphone setup at work. This helped, but if you recognize my name, you may know I've been on a vinyl adventure for about two years and loving every minute of it. Before vinyl, I built a custom PC that ran i2S into an Aqua La Voce S2 and out to the same amp but a different set of speakers. I loved that setup but I couldn't afford both a top-flight digital AND vinyl rig, so I downsized the digital side and frankly have not looked back since. Still, I have a plethora of music in high-rez or at least RB FLAC that I wasn't making use of because my vinyl rig just put the digital side to shame* Even back then, I hated USB. I tried the Regen. I tried better cables. It's just not a good medium to send audio information through IMO. If you're an audio objectivist - you may as well just back the heck out now and save us all the trouble. I found the optical input on the Gungnir to be far better than USB at the time, for example, and i2S was an evolutionary step into a great R2R ladder DAC (the Aqua). Then I got a mid-fi turntable, some cheap used records, a $200 phono preamp and thought, what the $%@# have I been doing the last X years? This is it! And it still is, but enter the Eitr (and, I suppose, the DAC in the Anthem). I just got this thing today and I have to say, for the first time in two years, I WANT to listen to the digital setup. And here's the kicker - I have to max my sampling rate at 96k or the Anthem just says "nope, you get silence." It is what it is, it's 12 years old or something like that. Still, I don't think I mind. Now, I was hoping for a nice bump in SQ. I was hoping this would make any sort of difference. Turns out, for me, this thing could be a gamechanger. All $179 of it. Remember, I put something like $6500 into a really, really good digital rig last time around it was not as fun, effortless, smooth, and non-fatiguing to listen to than a $1500 vinyl rig. I know price isn't everything but really? I'm listening to the exact same files I had back then, on a PC that is more meant for video games and office productivity than strict sound quality. This setup possesses air, and that "it" factor I get from vinyl - where the volume range never tops out. It never gets harsh, or imparts any glare, or sounds like it's congealing into Schiit. It just gets better, and more dynamic, and I want to keep turning it up. And I feel like I can listen to it at a ludicrous volume for hours. I've been playing 24/192 (downsampled, of course), Redbook, DSD64 - you name it. It all sounds great. Spacious and deep soundstage, fantastic instrument separation, coherence to the point you can follow whatever sound you want, at any volume you want throughout the soundscape. I am so very happy I tried this. I did a little test between the DCC Master of Puppets and my best copy, the 2x45 RPM MFN release. For the very first time, the DCC smacked me in the face and made me take notice. I daresay I prefer it to my LP. Schiit.