It does have the functions like Razer Megalodon etc. With the usb in, coax out and mics galore.
In electronics, a digital-to-analog converter (DAC or D-to-A) is a device that converts a digital (usually binary) code to an analog signal (current, voltage, or electric charge). An analog-to-digital converter (ADC) performs the reverse operation.

My complete review of T-Muso USB DAC.
Source: HP Compaq Desktop (Office)
Player: foobar2000
Can: ATH-ES7Genre: Pop/Folk / Song: Reza Salleh - Kasih.flacSoundMAX HD (Built-in soundcard): Bassline sounded louder than T-Muso. Volume is at mid. But when the instruments mixed together, everything became muddied.
T-Muso: Sounded surprisingly lower than the soundcard. But the music/instruments are more clearer.
Conclusion: The differences during intro and verses are unnoticeable but when the instruments+vocals came together, T-Muso WINS. You can hear the instruments clearly and everything(volume level)blends nicely.
Genre: Rock / Song: 30 Seconds to Mars - Beautiful Lie.mp3 (320kbps)SoundMAX HD (Built-in soundcard): Most of the time, sounds are OK. But at times at higher volume, the sounds kinda muddied or digitalized.
T-Muso: Much much clearer sound. Volume levels for each instruments blends nicely. Unlike SoundMAX, the guitar distortions are more subtle. Not too loud, but the crunch is clearer.
Conclusion: T-Muso again! The clarity is noticeable even for a rock song like this.
Genre: Instrumental/Experimental / Song: Solanin OST - ENT - Pneuma.flacSoundMAX HD (Built-in soundcard): The overall sound doesnt blends well when everything kicks in. But its unnoticeable during intro and verses.
T-Muso: Just like the previous songs, its sound clarity are obvious. The volume level might be lower, but when the music kicks in, its just beautiful. For a song with strings and drums&bass, T-Muso really compliments it.
Conclusion: Both sounded closer during intro and verses. But when the music kicks in, T-Muso WINS again! SoundMAX is just too loud and muddied.
Overall thoughts: T-Muso is surely a big change from your typical soundcards. I like the fact that it is portable as I "travel" alot. And it is also USB-powered. So only the USB cable is needed. For those who are not sure what to buy, and not willing to pay for those expensive DACs as starters, this is for you!

For me, this is one of my Audiophiles-Starter-Kit (as what I like to call it).