it is well regarded - have not heard it
OTOH, https://forum.audiogon.com/discussions/teac-ud-501-vs-oppo105d
and now Oppo has newer better stand alone DAC, the Sonica
OTOH, https://forum.audiogon.com/discussions/teac-ud-501-vs-oppo105d
and now Oppo has newer better stand alone DAC, the Sonica