With the increased popularity of computers as source, this Link D1 USB DAC allows consumers to enjoy listening to digital music sources from a computer (Windows or Mac) via USB connection. This product is USB 1.1 and 2.0 compliant. No custom USB drivers or software programs are required. This device supports sampling frequencies ranging from 32kHz to 192kHz and incorporates a high quality digital-to-analogue converter (DAC). It can also serve as an USB interface simply to convert the data of music files from your computer to SPDIF signal for use with outboard DAC’s.