Keith Bevan of the Digital Audio Directions blog wrote an excellent review of our MC-1.2 USB interface and comes to a definitive conclusion: it is clearly the best sounding USB-to-S/P-DIF bridge he has ever had in the house.
In his review, Keith walks you through his extensive test setup and evaluation process. He also goes into detail about how to get started with the MC-1.2 quickly and describes the user interface and operation. At the end of his review he comes to a convincing conclusion:
"Overall the MUTEC MC-1.2 is a BIG upgrade to my USB dac and well worth the investment. All it take is hours of listening to it then spending the next few hours back with the straight USB setup to hear what you are missing. It is clearly the best sounding bridge I have ever had in the house. And I would shudder to think of what I might have to spend to get performance this good from a stock USB dac. And I think I would still want the MUTEC MC-1.2 in front of a much more pricey dac. I heard it in front of a number of much more expensive dacs and felt it was a benefit versus their own USB implementations. If you are considering upgrading your dac via a bridge the MUTEC MC-1.2 should be right at the top of your buy list. At $479 list, it is a fantastic value and very worth bridge."