I bought one and it appears to be at least as good as the a/d in my Wallstreet - which was used to master a live band CD.
Someone mentioned they thought it had some rolloff below 100Hz, but I just did a cursory check and it looks as good as the Wallstreet, and better at the extreme high end (>20000Hz).
When I get some better pink noise or swept samples I'll do another analysis.
Anyway, for $35, it's just fine.