The wadia i170 does not have a dac. It's only purpose is to bypass the dac in the ipod and send the digial signal to an outboard dac. The sound quality of the wadia i170 is dependent on the dac you use. The better the dac the better the sound you get. I have my wadia i170 greatnothern sound co. mod unit hooked up to my wadia 521 gns mod dac. The sound is pretty good about as good as mid-fi cd transport 1500 to 3000. It best to transfer your music in apples lossess.
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