Introduction This is my first personal experience with SOtM products. Although I have heard them a number of times during our local AV show (ISSE), somehow they never made their way into my listening room. SOtM is a Korean audio company that has a line of interesting products, focussed in the area of digital audio. I first read about SOtM products quite a while ago when computer audio was in its infancy. They were one of the go-to companies for products such as filters (for computer fans, SATA interfaces and the like) and audiophile USB cards. Ray Ng from Raindrop Audio represents SOtM in Singapore and graciously supplied me with a number of products, including the sHP-100 which is the subject of this review. Description The sHP-100 is a diminutive USB DAC and headphone amplifier. Two additional digital inputs (coaxial and Toslink optical), and a single analog input (3.5 mm stereo mini-jack) are also offered. A variable line output (controlled by the volume knob in front) allows the sH...