I don't normally post effusive accolades about audio gear, but when i do it's because it is to me something really special. I use Schiit DACs and in my headphone system, it's a Gungnir Multibit DAC driving a Mjolnir 2 amplifier to my Mr. Speakers Ether C headphones. I really like the sound of this rig, driven via USB directly from my music server. Recently Schiit released what they are calling their Gen 5 USB board, claiming that it "solves" all audio issues that plague USB audio. My Gungnir is upgradable to Gen 5, but I was both skeptical and unwilling to part with it for a couple weeks for the upgrade. Then Schiit released a product called Eitr, which is a USB to S/PDIF converter using their Gen 5 technology. OK, I thought, I'll try this. This is perhaps the biggest upgrade I've ever experienced in a digital USB-based audio system. The difference in running USB from my server to Eitr then S/PDIF to Gungnir was one of those "holy crap" moments. Much lower noise floor, much better clarity and apparent frequency response, better dynamic range, better everything. It sounds like I bought a new set of headphones. Either the USB input on the Gungnir sucks, or the Eitr is worth 100 times it's $179 price point. Highly recommended if you use USB audio and your DAC can accept S/PDIF input. I am bowled over. Schiit Audio, Headphone amps and DACs made in USA.