DA-Super DAC USB Optical Coaxial to Analog Audio 192kHZ 24bit Converter Decoder Optional Bass

This thing has no competition at this price range. It’s better then the moukey mpha1 in terms of functionality, power output, and sound.There are a couple drawbacks. First, there is noticeable white noise introduced with this using IEM’s higher ohm sets likely find it inaudible. regarding the white noise there is some compensation/power saving happening. If no audio is being sent the device it will go into like a sleep mode where even with iems the white noise just vanishes. This to me helps it compensate for the white noise you hear when going from music to just working on the computer without audio and back to music. It keeps you from having to remove your iems because white noise is annoying. Second, The look of the device is a bit unappealing but this might be reaching. If these were improved on this would be a completely disruptive product.So why is it good? First, compensates for white noise. Second, it has multiple inputs. Third it provides decent output power. Fourth, the volume nob is smooth and functions well. Fifth, the sound is comparable beyond this things price range. Sixth, the price. Nothing can compete with this under $50 and it can stand up to DAC’s beyond $50.Edit: I find the bass boost useful if you have neutral tuned headphones and need to game. Normal headphones may sound distorted and too boomy because their bass is already boosted. These can drive my 150ohm cans at about 70% comfortably and it can def get uncomfortably louder. With 300ohms you’ll probably want something more power.Edit 2: after testing multiple DAC’s under $100 this seems to be the best in my opinion. I’ve tried the Fosi q4 and other chinese clones and this dac is just more natural. If you have a decent motherboard your audio will surpass this dac. Modern motherboards have very good audio especially at the higher end. If you want to spend $100 maybe topping or schiit is the way to go.My final conclusion is if you want a cheap solution to avoid the electrical interference from your motherboard/GPU this is a great substitute. If you want something better than this or your motherboard go $100 , all the cheap DAC’s below this point are very similar to each other and most if not all are slightly worse than this one.