Technically, it's a doodad that makes the music sound better by plugging between the digital music source doohickey and the DAC thingamajig. It's got some electrical stuff that was recently upgraded with some even better electrical stuff to make it sound even better. As a die hard audiophile, is there really any more information needed then that? Grins! And in this case, it's less then $200- which, for any self respecting audiophile, is downright cheap for a tweak! We spend more then that on one upgraded electrical outlet!
We are, by all rights, totally out of our minds! And we love it!!