IMC nailed it. Assuming that the "source is an iPod", that means that most people will simply plug a 3.5mm to dual RCA cable in. That is the worst way to handle this. IMC has given the only way to use an iPod for anything remotely approaching critical listening. If it sounds as good as a CD, why wouldn't it be "critical" listening regardless of method? Who says "critical" listening requires a wire?