Should work well enough to power most headphones but you probably want to combine it with an amp. Whether you use speakers or headphones, this is a Sabre dac which is a good sounding chip. If you want a tiny, usb way to improve your onboard sound for around $50, this is a good deal.
Reviews
http://www.head-fi.org/products/hifimediy-sabre-usb-dac
Store
http://hifimediy.com/index.php?route=product/product&path=62&product_id=83
Reviews
http://www.head-fi.org/products/hifimediy-sabre-usb-dac
Store
http://hifimediy.com/index.php?route=product/product&path=62&product_id=83