I'm using a Canadian DAC I bought some time ago on my desk PC, it's a small square back box with USB, headphone & 2 RAC sockets on it, for the life of me I can't remember the name, it was at the time one of the few DAC's that were about for USB though. One thing is though lots of people have commented on the sound quality & I'm only using a Cambridge Topaz AM1 & a pair of JBL Control 1's with QED Profiles, it does seem just about any outboard DAC out performs the often used AC97 audio chip. The JBL's are good as you can place them just about anywhere, I probably listen to more music through the PC than on my main system.