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Good for it's price

There are multiple DACs on the market that convert USB to I2S and skip the entire S/PDIF interface. Dacs like the Benchmark Dac1 USB do it for about $1,200.

Why take a pure digital interface like USB and convert it to S/PDIF only to convert it back within the DAC if you don't have to? Surely it makes more sense to convert USB directly to I2S and then feed that to the DAC chip for conversion to analog output.

The Trends chip is a commodity chip that is handy for such a conversion but that's about all. The Hag unit uses the exact same chip by the way. Which is why these are both $100 devices.

I agree that the Trends is good "for it's price"... but it's a $100 item at RETAIL and it is all box and connection interfaces. I'll bet the metal box it's in cost more than the electronics it contains.

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