Sound Blaster PLAY! 3 is a headphone amplifier and USB DAC converter, which when connected to a computer will immediately improve the sound it produces. The device works with PCs and Macs, providing enormous sound amplification for a wide range of headphones, ranging from regular in-ear headphones to gaming headphones and for studio use. Downloadable Sound Blaster PLAY software! 3 Control Panel provides perfect realism and advanced sound effects, including optimized sound profiles for selected brands of headphones.