With top-notch circuitry, proprietary Advanced AL32 Processing and High-Precision 32 bit, 192 kHz digital to analogue conversion, analog line outputs, and four digital inputs (including USB-B for your computer), the Denon DA-300USB DAC ticks all the right boxes. At $549, you can find cheaper options but none that have the prestige and know-how of Denon. If you are looking for an external DAC and headphone amp for your headphones, or a way to connect your computer to high quality studio monitors, the Denon is a good option. Discuss "Denon DA-300USB DAC Preview" here. Read the article.