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Why do you need a DAC and Amp? If you have high quality or hi-fidelity headphones you are going to need some power in the form of an amplifier to drive them to their true performance potential. You are also going to need an exceptional external HiFi Digital to Analog Converter (DAC) to process your music files in high resolution to enhance your experience even further. The DACs in a smartphone, computer, tablet or audio player on the market are not designed for processing high quality sound. iFi audio has developed top of the line products to meet the various needs and preferences whether you are an everyday listener or an experienced audiophile. The astounding iFi Micro iDAC2 is a digital-to-analog converter with built-in headphone amp. It is perfect for all audiophiles and music lovers to upgrade their home or professional audio setup. Use with a desktop computer, laptop, or home audio system to add power and high-fidelity audio. It operates in pure Class A design and offers True Native playback of files up to Quad DSD 256 and PCM 384kHz as well as MQA rendering (with firmware update). Art the heart is a Burr-Brown chipset. This compact bellwether design includes a built-in 350mW headphone amplifier that effortlessly drives medium-sensitivity phones with ease. You get both RCA and 3.5mm headphone outputs. Want more flexibility? An S/PDIF output allows iDAC2 to receive a USB signal, convert it, and output it to music streamers and A/V amplifiers. All it takes is a simple connection. Such versatility is welcome, but the most impressive aspect of iDAC2 is its sonic performance. It has three filter settings, a digital output, and high-grade parts - including a power supply section with the signature Super Regular noise filter and Vishay resistors. Turn the volume up and learn to enjoy the music again!