Its headphone amplifier performance is typical, limited by its 50 Ω output source impedance, but at least it's 12 dB louder (4 V RMS max.) with high-impedance headphones than most iPods and portable equipment. The input LEDs blink if the input goes away, for instance, if your computer is asleep and your DacMagic is left on on your desk.

There are RCA and balanced XLR outputs, twin digital coaxial and optical inputs, and also digital coaxial and optical outputs.Is it a jump in performance on the original? Yes. It sounds better and does more, and if you value the extra features then the DacMagic Plus could be ideal.

Whatever your music source, you'll enjoy genuine hi-fi quality sound by using the Cambridge Audio DacMagic 100. A Wolfson WM8742 24-bit DAC is teamed up with Cambridge Audio's wealth of digital engineering knowledge to create a sound that's vibrant, detailed and remarkably free from jitter. Jitter is especially prevalent on music sent via network devices or hard drives and can give the sound a harsh and unnatural quality. Missing: No remote control. No analog inputs. No AES digital inputs or outputs. Not USB powered (always needs wall power). Balanced output 10 dB below standard +4 levels. Fed a 16-bit/44.1kHz rip of Dusty Springfield’s Son Of A Preacher Man, the DacMagic 100 serves up an open, spacious sound. Vocals are given space to breathe and, even with a mix of instruments thrown in, everything knits together well.The Cambridge Audio DacMagic Plus is an inexpensive, lightweight, Chinese-made DAC with astounding performance.