It's designed to help you get the most out of the sound files stored on your computer.
If you use a computer as your main source of music, it's likely that you're trying to deal in FLAC files as much as you can, or at least high bitrate MP3s. Most folks with a PC dedicated to audio have a nice pair of speakers set up with a sub to go along with it. Strangely, they still use the audio card that's built right into their hard drives.
The Icon uDAC-2SE USB is a digital audio converter and headphone amp in one that's designed specifically to interface with your computer. It bypass the on board audio card and converts your digital music, cleans up the jitter and even upsamples your tunes.
You can pick up the NuForce Icon uDAC-2SE USB now in red or black for $249.