I can understand this not offering high res support but it looks like it's locked to 16bit as well. A lot of 48khz content is 24 bit and this thing doesn't appear to handle that. For those seeking more flexibility I would pickup a SMSL X-USB. I got mine for $72 and it's been doing a fantastic job. I got it because my DAC doesn't support 192/24khz via usb but it does via coax/optical. I wasn't expecting a SQ improvement but I think the frequency extremes have gotten a little clearer/tighter.