I genuinely think I found the best budget desktop DAC/amp for me, and no—this wasn’t clickbait and it wasn’t an ad. In this video I go through EVERYTHING you need to know about the Fosi SK02: the unboxing, the specs, the build/interface, the features, and how to set it up. For $99, this thing is just a beast on paper and in real use: ESS ES9038Q2M, USB + optical input, 3.5mm + 4.4mm balanced out, and a super descriptive LED system with a knob that also does play/pause, mute, and power. Sound-wise, I describe the SK02 as flat neutral but not dead—clean, precise, uncolored, yet it somehow emphasizes the best parts of whatever I plug into it. The biggest standout for me is dynamics and transients: it hits with tactility, keeps the mids clean, and extends well without going sharp. It also scales IEMs and even my high-impedance earbuds way better than the cheap sources and dongles I’ve tried—better stage, separation, and layering. I also compare it to the Topping DX1, my Douk U3 + Neohipo DC10 stack, and dongles in general. The DX1 has phone support and RCA, and the stack is more “mix and match,” but for pure convenience, power, features, and overall listening experience on desktop, the SK02 is basically the easy pick in 2024.