The UCA is a very compact little audio interface that's USB class compliant. It connects without any problems to anything (Win, Linux, ...) I tried. It provides no magic features, but allows you to record in CD quality and play it back. The sound is okay, no hum, no extraordinary hiss, but also no high-end-hifi "the sun goes up" sound. But what can you expect for that money?
The housing is made of solid plastics, the connectors are rugged... Everything is quite well made, solid and long lasting enough when you are on a budget.
The U-Control is surely no high-end device but provides a lot of value for the money. It's a great little helper with a very small footprint.