I was skeptical of this. Although it had many good reviews. So I purchased it. Let me tell you. With the correct settings for your system. It makes a remarkable difference! YMMV of course. I was pleasantly amazed. I am not sure how it does so, but I am just glad that it does. The difference is not subtle it is profound. I am using the most expensive DAC made. The MSD Select DAC II. Loaded with mono power bases. I am using a dedicated NUC music server. The difference this makes is truly amazing.