Recently I have become fascinated by a new phenomenon in audio. The Chinese are making all these little pieces of hardware that can bring audiophiles to tears. For little more than a 100 dollars a piece you can buy amazing Digital Analog Converters and Intergrated Amps. Combined with no-nonsense speakers and a computer you’ll get the best musical experience little money can possibly buy.

This is the Super Pro USB Dac and is with a price tag of $99 by far the cheapest DAC available. You can connect it to your computer by USB which than uses it as an external audio output. But it can also receive coaxial or spdif input so you can connect it to your CD player. The analog output is through two RCA plugs at line level. I’ve had mine for a week now and it is in fact better than the Trends Audio UD-10 I bought earlier this year. I will spare you the audiophile superlatives, but I think there’s nothing that can beat this little thing given the price.