I agree with Gumbydammit. The Emotiva is an excellent dac with 6 digital inputs. Buy that for 249.00 and add a Musical Fidelity V-Link for around 90 from Amazon and you will have one heck of a digital set up. You will be able to decode all files on your computer up to 96K and the spdif inputs will do 192khz. It took a 999.00 Wyred4Sound DAC1 to better the Emotiva. I am not kidding.
Bob
Bob