I received the Icon-2 as a Christmas present and I couldn't be happier. It serves 3 different purposes very well. As a desktop amplifier, it powers most fairly efficient bookshelves to decent db levels with clarity and punch. I have it powering a pair of Triangle Comete bookshelf speakers and the little Icon makes them sing. It really is amazing how such a tiny little thing can create so much power! The DAC sounds incredible - from mp3's to high resolution flac files, everything just sounds clearer, punchier, and more dynamic. Also, the headphone amplifier does an impressive job with my Sennheiser hd600. If this device cost 500 bucks, I'd still be amazed at the performance. That it does all this for 350 is just downright mind boggling.