I've just bought one of these on impulse, and what a good impulse it was. I've put it in my "studio" system, which also serves as the PC's sound system in general (but not the streaming system)  to match the SMSL SA-36A amp, and to replace the little £5.75 DAC that was in there, which, for the price is amazing but obviously not the last word in high-fidelity DACs. O.K, so neither is the Sanskrit, which is SMSL's 2015 model, not their latest, but blimey, it is good. I got mine new for £79.99 from a UK seller. They currently retail (on eBay) for between £85.99 from China and £117.47 from the UK, so my impulse buy was definitely a bargain, as was the free delivery. It was ordered late Wednesday night and arrived at 10 a.m. this (Friday) morning. I don't do reviews and review-speak (unless I'm taking the piss) and the closest I'll come is to say that this is a huge step up in class. So it should be of course, it cost almost 14 times as much as the little blob it's replaced, but I'd put it, after only 2 hours listening so far, on a par with my TEAC UD-H101 which is a rather nice DAC itself.

So, the system is now

P.C. (obviously) optical out / SMSL Sanskrit DAC / Home built valve buffer / SMSL SA_36A amp / Kef Q15 speakers / Monster Z2R speaker cables / 

I've fed it some Bach organ music (nice rumbly lows) and some Harry Christophers & The Sixteen (nice highs, ready to shred your ears if badly handled) so far and I'm still smiling.  I'm tempted to swap it out with the TEAC just to have a listen but, I must admit, not that tempted.