*Picture copy from the seller (chchyong89)
*sampling rates up to 32, 44.1, 48kHz,
*16bit digital sigma DAC,
*THD+N = 0.006%(RL>10k ohm),
*SNR = 98dB,
*Dynamic Range = 98dB
Before i get started, one thing i must mention is, I am not a good reviewer, so forgive me if there is anything wrong.I am a music lover, but i am not hardcore. Due to unsatisfied to my onboard soundcard on my dell laptop, i decided to purchase an USB DAC but my budget is below RM100. and chchyong89 had recommended me this DAC. I got it COD at cyberjaya cyberia yesterday. I am so excited when i look on it, the size is so miniature and so sexy! And i get RM5 off from him for writing a review for this sexy, and had been confirm by him i can write whatever (bad/good) about this device.
I don't have high end speaker or headphone, just an edifier C3 and shp8900. When i get to home, i instantly find a USB cable connect up my new DAC and get it run! the red and green LED is light up instantly and no driver is needed on my windows 7 32bit

. I just keep telling myself i can't stop testing this device, i can't stop testing this device, then quickly i play some music through this DAC with my collected FLAC album. Immediately, the first thing i notice is, the sound is so much cleaner and so relax even i play it loud compare with my onboard soundcard.
And for your information, i owned an asus xonar U1 too,
http://forum.lowyat.net/index.php?showtopic=1172998&hl= , but it was sold, the thing i can sure is, the PCM2704 dac can sound a lot better than U1(luckily i sold it off)

. Afterward, i test on Olivia-fall In Love with, the voice is sweet! The way she sing, the way she pronounce is so detail and solid. And my eyes just can't be turn around instead of keep watching the naked sexy DAC on my table, it look so sexy with its naked body! Keep thinking in my mind( how can this little thing can sing that nice). Seriously, i am impressed when it's with my shp8900 because My shp8900 never sound that good before(but this dac cannot drive this headphone loud, and i definately will buy one amplifier soon, awaiting chchyong89 recommendation

).
Down side:BTW, there is good and there is bad too. This DAC, don't deserve to drive headphone directly due to low power output unlike most soundcard. As the seller said, it will be great to get an amp separately instead getting 2-in-1 DAC, which has integrated amplifier and dac together in one device, that not really wise for some people. There is no amplification stage in this DAC, so that we can directly source the signal out from the DAC and connect to any amplifier that flavor us!
Conclusion:For sub RM90, i think this is the best ever soundcard exist in the market for everyone in this budget, especially notebook users like me. No one will goes wrong with it. Finally, i will definitely vote this 9/10 if xonar U1 is 6.5/10. And i will guarantee buy one for my girlfriend soon!

RM90 is totally not a problem for such excellent performer!
To chchyong89: Thanks for the RM5 discount, but i will still definitely doing this review if there is no discount from you, as this device is a really really a good performer!
Anyone interested can get it here:
http://forum.lowyat.net/topic/1578406