The InLine AmpUSB-EQ DSD USB Audio DAC is a highly transparent digital audio playback system. It is capable of converting high-resolution PCM audio up to 384 kHz and DSD audio (up to 128xDSD). The USB DAC allows you to bypass your computer's sound card or headphone output and send digital audio signals through the USB interface. This perfect digital connection between your computer and the music system elevates the sound quality throughout your entire music environment. The amplifier tube provides a smooth and more pleasant sound character, as the signals are effectively amplified in an analog manner, resulting in a more natural sound. In addition to the Micro-USB input, the headphone amplifier and equalizer also feature a RCA/phono input, an optical SPDIF input, as well as 3.5mm Line-in and Aux-in inputs. The various inputs can be selected using the Input Select button.