Yesterday I hooked it up to my Sony 222ES and used the coaxial cable. The difference was immediate and striking. The detail was crystal clear and the soundstage was larger and more defined. The manual says it requires at least a 24 hour burn in to sound it's best. I've been a skeptic of burn in and cables but have had my eyes opened on a couple of counts lately This DAC made the instruments sound as close to live music as I've heard from my system. I bought it new from an Amazon seller for 57.00 and another 14.00 for cables. This is the best 75.00 investment I've made to my system.
For sure there are newer and better DACs out there but to experiment for under 100.00 is a cheap way to get into a DAC and see if you even like it. If you have a TOTL CD player I doubt this would benefit you. In my case it made a substantial improvement.