The Styleaudio Carat UD-1 is an entry level USB DAC from Styleaudio. A quick search revealed that Open Audio in Korea has it listed for 64,000 Won, which translates to roughly U$58. Depending on where you live, shipping and taxes may set you back another $15 to $20. Okay for $80, the price to performance ratio is very good indeed.
A good friend loaned me his Ibasso D10 Cobra portable amp/dac that comes with the WM8740 DAC chip, and since the Ibasso D10 is very popular, I’ll try to compare the UD-1 to it. Totally different price range, but it’s fine. Surprisingly the only information I was able to gather about the UD-1 on Styleaudio’s website is this:
Styleaudio doesn’t list the specifications of the UD-1, but thanks to wwenze at the VR-Zone forums, I was able to find out that the UD-1 comes with Burr-Brown’s PCM 2704.