bonbmanp..... I need to setup my computer as a DNLA server before I can stream from my computer, which I plan on doing tomorrow. Tonight I'm listening to HiRes music downloaded from HDTracks and playing off of an external drive via USB. All I can say is- incredible, this dac is truly is in another league vs the 105. I'm listening to Tracker by Mark Knopfler. I've listened to this many times (the high res version) and I'm very familiar with it. I'm hearing so much more detail than ever before, as well as a larger more 3 dimensional soundstage. I've read about terms like prat, and musicality and many more. I can honestly say installing this dac has made vast improvements in all aspects of the music. My system is very revealing and my front end is no longer holding my system back. The dac now has about 20 hours on it and it's sounding beautiful. My system consists of a Coffman Labs G1-A preamp with upgraded tubes, Einstein Light in the Dark power amp, Magnepan 3.7, Rel T9, Jenna Labs Synphony I/Cs, Anticable P/Cs, I've been putting this system together for many years and I've never been this pleased with it. I wish I could say I can compare to other high end dacs, but the 105 is the best I can compare it to. I wouldn't be surprised if reviews don't come back stating that this unit surpasses dacs costing many thousands is dollars.