Micro DAC is a USB digital-to-analog (DAC) 24 bit / 192kHz converter with two outputs, one analog and one digital (optical). It is ideal for converting audio from your computer into a high-quality analog format without the need to carry anything larger than a flash drive. Micro DAC delivers a marked upgrade in sound quality, compared to just plugging your headphones directly into your unit's headphone jack. Use 1/8-inch analog output to connect any headphones. Micro DAC's optical digital output is perfect for driving that equipment with pure digital signal — especially valuable since most computers do not have a digital output. Micro DAC has a rugged aluminum housing and is USB-bus-powered. Getting professional-quality audio from your computer couldn't be easier!