It appears to be a straight A/D D/A converter. The strength of a converter lies in it's clock. If the timing is jittery, the worst you can experience is collapse of the stereo image. Some people even complain of tonal shifts such as reduced highs and, strangely enough, muddy lows (ask Roger Nichols about that). Behringer products are not known for having the best clocks, but they also have equipment that DO shine. I've never heard of anything bad about this converter yet, but like always, YMMV and Caveat Emptor!