Behringer UCA202 Review
As stated in the Bottom Line section earlier, the Behringer UCA202 line outputs measure very well even for a more expensive DAC. So if you need line outputs, or want to use them to drive a headphone amp, the UCA202 might be a great deal.
The headphone output, on the other hand, works best with fairly efficient high impedance professional or studio-type headphones (with an impedance in the 80 - 600 ohm range). For typical 16 - 32 ohm headphones you probably won?t be that happy unless they?re really efficient or you like to listen at low levels. There may also be some significant frequency response variations due to the impedance - especially with balanced armature IEMs. Still, the UCA202 is so cheap, it doesn?t cost much to find out if it will meet your needs?