While it's cheap, the problem is cables - two RCA in and two RCA out. That could get expensive. Not to mention the fact that you will want to replace the tube that comes with the unit. One is likely to spend at least a few hundred dollars to get up and running on a $99 unit.
But if you feel your system needs some warmth and additional gain, then it may be worth a try. I just feel like the unit is a gadget and not a true audiophile product.