This passive volume control dramatically improved the sound from my desktop DAC at low volumes.It might seem counterintuitive or even nonsense that a passive component could improve the sound of a system, but the key thing to understand is that my DAC only has a digital volume control, and the sound quality degrades at low volumes. With this passive volume control I can leave the DAC's digital volume cranked up where it produces its best sound, then use this very high-quality analog volume control to pad the volume down to whatever level I want while listening.Second benefit is that I now have very fine-grained, continuously adjustable control to set the volume exactly where I want it; the DAC's digital volume is in discrete steps, and at lower volumes it was often too loud at one setting and too low at the next.Third, the construction and the components in this passive volume control are the top of the line. It's just a stereo potentiometer connected to some RCA jacks, but the pot is the best you can buy anywhere, and the audio jacks are top quality. The minimalist design is a good thing if all you want is a volume control - there's no unnecessary components to degrade the sound. All housed in a heavy duty and well made, attractive metal case. I'm using this control with my computer DAC, but it would fit right in with even the highest end systems.Finally, the smoothness and tactile feel of turning this quality volume knob is pure joy and intuitive, compared to clicking the volume buttons on the DAC.Highly recommended and worth the price if you care about quality.