Possibly one of the best price-for-value audio product on this whole website and in general. I love this DI box and all the additional functions like 2CH and link mode, it's extremely versatile, and it does the job more than good. You can hear a big difference in sound when recording or monitoring a bass or electric guitar through your interface if you insert this DI box before your Line in and for this money you shouldn't hesitate. If you're an audio engineer, even if you have more expensive DI boxes, this can make a great emergency replacement as it's unlikely you'll have any problems. I've used this DI box for home recordings, in the studio and live concerts on big festival stages - it's trustworthy and road tested.
I have two of them so far.
Generally speaking, Behringer is capable of creating great devices, and just because they are not always as expensive as expected it doesn't mean that they are bad. If you look carefully you'll see their racks even in Abbey Road so, if you want a piece of advice, trust your ears rather than internet reviews!