Regular readers of this forum know that we have been searching for an excellent performing DAC for under $100. So far we have not found it. All DACs tested underperformed my reference, the iFi iDAC2 ($350).
Next up is a product from professional world (i.e. designed for music recording/playback), the behringer UMC204HD. I paid a meager $79.99 for it, shipping included:
https://www.amazon.com/Behringer-UMC204HD-BEHRINGER-U-PHORIA/dp/B00QHURLCW
View attachment 6964
As you can see, this unit does everything but wash dishes. You have headphone amp, stereo input capture, multiple outputs, microphone phantom power, MIDI, etc., etc.
The unit itself seems quite stout and much more stable than the other budget DACs. It sits where you put it despite cables tugging on it. As with other DACs, it is self-powered through USB.
As you all know, my weapon of choice in testing its performance is to through a 24-bit, 48 KHz J-Test signal at it. Ideal output would be a single spike at 12 Khz. Here is how it did as compared to iFi iDAC3 at over 4X its cost:
View attachment 6965
Color me impressed! Yes, there is a bit of mains related noise at 60 Hz and harmonics but its level is more than 120 db below reference so of no audible consequence at all. There is also a spike at similar level at 10 Khz. Other than that, the response is very clean.
In the above graph it looks like the noise floor is lower than iFi iDAC2 but that is not entirely the case since the output of the behringer is lower. If we were to amplify its output to the same level as iFi, the two would roughly equalize.
Now let's try another test: a 7 Khz, 16-bit/44.1 Khz simple tone:
View attachment 6966