iFi Audio has managed to squeeze a lot of functionality into a small attractive package while maintaining a very reasonable price of just $129, which is about half of what you would have to pay for a O2+ODAC or a JDSLabs C5D, which both provide similar functionality.

Despite the long and cumbersome name, the device is super efficient. It has an ultra-low noise floor, flat frequency response, and very detailed, non-fatiguing highs. The nano iDSD LE projects better than the far more expensive C5D and is equally well suited for driving low impedance, high efficiency loads, such as in-ears and smaller headphones.

Of course, it is not all perfect. The front plate suffers from having to provide both RCA and 3.5 mm outputs and a volume knob, and the choice of connector for the USB input is also questionable in terms of looks, size, and handling.

This product's price-to-performance ratio is extremely good if you are looking to power anything but the most power hungry cans out there. iFi Audio has managed to produce an extremely capable, feature-rich device at a very reasonable price point!