If you are going the Windows route, I would suggest Windows 7 rather than XP or Vista. If you use a used laptop, check to see if it has Windows 7. One of things you would like to have is a clean system with very few other applications running. I use a Netbook with Windows 7 Starter, which is a very stripped down version which means very few things are running. I do not even run anti-virus software, since it is very rarely on the network. Some people think you need bigger systems, but I am happy with my little Netbook with very little overhead.
You need to have either a DAC with USB input or a USB to S/PDIF converted to feed your DAC. There are lots of options here, depending on whether you want to use an existing DAC or purchase a new one.
You need to have either a DAC with USB input or a USB to S/PDIF converted to feed your DAC. There are lots of options here, depending on whether you want to use an existing DAC or purchase a new one.