It is not only a good DAC, but also a decent preamplifier. The audio signal is crystal clear and powerful. It is controlled by a rotary volume knob located in the front. My strict rating of 4 stars is due to the fact that it does not have HDMI ARC (audio return channel) connectivity. This is important for receiving audio from the television. I hope in the future TV manufacturers will not cut corners and remove the optical connection. The Bluetooth is very good and could easily be connected to the TV without the need for optical.