I don't think so - it is just converter. In addition to eliminating jitter coming from computer it also eliminates jitter created by the cable. Reclocker should be placed in very close proximity to DAC and connected to DAC by very short (<1ft) coax to avoid jitter creation in cable between reclocker and the DAC.
My DAC and my source (Airport Express) are both plugged into power conditioner filtered outputs to avoid jitter creation by the noise in system.
My DAC and my source (Airport Express) are both plugged into power conditioner filtered outputs to avoid jitter creation by the noise in system.