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One can not find a better for the price ! Inside, there is a CS8416 CZZ DAC-Receiver. Soft sound, good bass extension. Not very dynamic though... Not good for ones that want a very detailed or very open sound. Not nearly as good as the multiple TDA1543 chip implementations (that cost more than either 2 or 5 times this money). Sound comparable to TDA1305T, but worse than that. All old Philips DAC chips have a superior sound quality (but the constructions are more expensive). Very Good Construction Quality (both the outside box and inside the DAC board)! Very Good Packaging ! Original DAC with its' box, user manual which contains also English, optical cable included of good quality with good connections ! Very Recommended (for the sound quality and construction quality at this price) !