This is a very capable little gadget, considering the cheap price point. The DAC chip inside perfoms quite admirably.
One thing to note, however, is that Behringer has started using a different DAC chip since I bought mine. The current revisions of UCA202 are using a cheaper off-brand component which doesn't perform as well as the original one.
So if the quality of the DA conversion is important to you, you might want to look elsewhere. Previously this was known as the king of budget DA conversion, but these days it's no longer true.