lanx0003: I agree that the SMSL PO100 can really take the sound of a legacy DAC to the next level. I recently purchased the SMSL PO100 (not PRO, but only $35) because it finally allowed me to interface my iPhone 13 with the excellent sounding, but old (2013) DAC in my Yamaha CD-S2100 SACD/CD player based on an ESS Saber 9018 DAC and an awesome fully balanced analog output stage. Streaming hi-rez Apple Music from my iPhone through the SMSL PO100 into the coaxial input on my Yamaha was a revelation. It was gratifying to see the display on the Yamaha showing it decoding 48, 96, 192kHz depending on the track. My comparison was with an earlier solution, my phone streaming into an ifi Hip Dac 3, which, for $200, was itself no slouch, it too, being fully balanced and self powered. Since few, if any, streamers support native Apple Music and Apple Classical without resorting to Air Play 👎, I think I may have found a streaming solution I can truly enjoy without spending $$$. And the Hip Dac 3 still has its uses on my desktop, and, of course, with a nice set of cans.