The USB Digital Audio Converter is specially designed to take the audio output from a USB Audio source such as a Laptop or PC and convert it to high quality analogue stereo for use with headphones or earphones. It utilises a superior USB Audio processor (xMos U8A) and digital-to-analog converter (DAC) with a maximum sampling rate up to 384kHz/24-bit and an integrated amplifier for a better frequency response to avoid signal loss. Microsoft Windows and Mac OSX compatible.