With its Digital-to-Analog Converter (DAC), standalone Digital-to-Analog Converter (DAC) & Preamp, Digital-to-Digital Converter (DDC), standalone Digital-to-Digital Converter (DDC) with analog input and Headphone Amplifier this little unit from Tokyo certainly seems to be well specced.

• All in one device for USB DAC, standalone DAC & Preamp, USB-DDC, standalone DDC with analog input, headphone amplifier.
• Asynchronous USB operation: bit-perfect digital audio and low clock jitter.
• USB audio class 2 (up to 24-bit/192kHz) and high-speed asynchronous mode: Microsoft Windows® XP, Windows® Vista and Windows® 7 (32-bit/64-bit) with special driver compatible with WDM/Direct X, ASIO 2.1 and WASAPI exclusive. Apple OSX version 10.6.4 and above (no driver install required).
• Up to 24-bit/96kHz full speed mode compatible. If enabled for UAC2 when connected to an FS hub, it will fall back to UAC1, full speed mode.
• External 12V 2.5A high current DC power supply unit for high quality audio performance.
• Full aluminum finished exterior design case.
• Audio muting transistor for anti-pop control.
• ESD protection varistor, USB Surge protection circuit enabled.
• Standard dual RCA stereo line output jack with fixed gain and variable gain controlled by FIX/VAR select switch.
• High−performance dual unit precision potentiometer for line output (at variable mode) and headphone output volume control.
• Quad-level LED indication for sample rate status: 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz and 192kHz.
• Dual line output mode support pure DAC mode (fixed gain) and preamp mode (variable gain, potentiometer volume control).
• Up to 24-bit/192kHz S/PDIF input (TOSLINK optical & coaxial).
• Up to 24-bit/192kHz optical S/PDIF output from USB input, optical input, coaxial input and 24-bit/96kHz optical S/PDIF output from analog line input path.

Price is expected to be around 450 USD

We will have a full hifi review of the AMI Musik DDH-1 DAC and headphone amplifier coming soon.