Specifications:

• Play high quality digital music from a PC
• Make a quality recording of music from vinyl, casette, MD, etc. to your PC (Japanese software)
• Without a PC, connect it to a digital devic and play DAC
• Without a PC, connect to various music players and use as an audio selector
• Contains high performance digital to analog converter for the PC
• Supports 24bit/96Khz high quality audio
• Wide connectivity to a variety of audio devices

Example uses:

• Play PC audio on powered speakers: Connect to a PC by USB and then to powered speakers by analog out twin plugs.
• Play music from a record player, casette player, MD player, etc on your PC. 
• Play digital sound from an iPod transmitter or CD player on your normal stereo without a PC.
• Connect a PC, digital TV, or CD player to your normal stereo.