A popular DAC/amp from SMSL Audio, the SD-793II has the ability to power high- and low-impedance headphones alike. It uses the low-jitter DIR9001 digital receiver chip, the highly regarded PCM1793 DAC chip, and the OPA2134 opamp, and supports signals up to 24 bit/96 kHz. On the CNC-machined, laser-engraved aluminum chassis, you’ll find a solid-looking volume knob, a quarter-inch headphone out, and both coaxial and optical interfaces for connecting to your computer, TV, DVD player, and more. The SD-793II doesn’t have a USB port, so you’ll need a source with a coaxial line out and a separate cable to utilize the DAC component.