In a review by The Computer Audiophile on the Audiophilestyle.com website the reviewer made the following observation:
"The ACS10 features a dedicated USB audio port as its only audio output for a direct attached DAC. Aurender maintains that this output is equivalent to the N10's USB audio output. I have both the ACS10 and N10 and can affirm the high quality of both outputs. In fact, I'd likely fail a blind listening test between the two devices."
Having previously owned an N10 I can agree with this statement. Keep in mind my system is modest in comparison to many audioshark member's systems, but the reviewers system is top notch and he was very impressed with the sound he heard from the ACS10.