I bought this for my tv, as the tv doesn't have a headphone jack. This DAC works as advertised, it connects to my tv via the digital audio out, and I can then use headphones to watch tv late at night. This DAC also has a volume control, which is handy as when I am plugged in, the tv volume control no longer works.
The only downside of this DAC is that it seems to generate a bit of interference noise. I have to move it around to try and minimize the interference noise. Fortunately, you cannot really hear the interference noise once a movie or tv program is playing.
Overall, would highly recommend this unit, it works well and was a good price.