128k MP3 files are NOT going to cut it (you could also consider this a pro, because improving the quality of your source material is never a bad thing).- Highest sampling rate of 176.4kHz only available on co-axial input, all others limited to

Excellent build quality

Sound quality was good while it worked

Pro's, one star for each positive feature:- Build Quality: Absolutely fantastic

I had been looking awhile for a relatively inexpensive, high quality and small footprint setup for listening to digital music in my bedroom / office when I came across the NuForce DDA-100

The quality of the DDA-100 is superb for it's price and feels like it will last decades (it looks a bit like the obelisk from 2001

It's a darn shame that such a quality piece in terms of design and build quality sounds so terrible, but unfortunately this amp lacks severely where it matters most - Sound Quality.