When I first got my Ultra, I used it as streamer only, and connected it to a Gustard A26 dac/preamp, then to a pair of Atma-sphere class D power amps. It sounded wonderful with this setup. Then I tried the RCA outputs to the Atma-sphere power amps directly. With this setup, The Ultra is acting not just as a streamer but also as a preamp. Honestly, I don't hear any difference between the 2 setups. Wiim Ultra's dac is just doing as good a job as the Gustard A26. The Gustard A26 is a $1.5K dac, and was widely praised for its performance. My speakers are hi-end high efficient horn speakers, but the LF only goes down to 50Hz. When I also hooked up and dialed in a couple subs with the subout on Ultra. The sound has been incredible. I have quite a few high power expensive equipments, but all these new tech low cost gears just make them look like a waste.