This is a USB DAC. The PCM2706 converts the USB signal to I2S, and the PCM5102A performs DA conversion. The output uses a dedicated built-in buffer circuit. Although it doesn't have a volume function, it can drive headphones and earphones with an impedance of around 32 ohms. Specifications 〇 Input ・USB-C 〇 Output ・3.5mm 3-pole 〇 Performance ・16bit 48KHz (PCM2706) ・32bit 384KHz (PCM5102A) 〇 Power Consumption ・0.5W 〇 Digital Section ・PCM2706 ・PCM5102A 〇 Analog Section ・DCDC Converter ・4580DD (replaceable) ・OS-CON ・Power Supply: General-purpose resistors ・Amplification Section: DALE metal film resistors