I expect just the title of this post alone to attract some abuse. However, I thought I'd post some thoughts on a recent "upgrade" ... System: Rote RCD-02 CD Player, RA-02 Amp and RB-03 Power Amp, Mission 782SE speakers and a REL Sub. Okay: well, I've always found my CD player to be quite 'forward' sounding and whilst browsing the AVI website I came across their new speakers which incorporate a DAC and amp. I read some of the various links regarding computer audio on their webpage. After some research and reading on the fantastic www.computeraudiophile.com website I went out and bought a Mac Mini, 500GB external hard drive and a KingRex UD-01 USB DAC. Ripping CDs to the hard disk in lossless format, with error correction enabled, ensures a bit perfect audio file on your hard disk. And I understand that by using USB to output a digital stream into the DAC I am eliminating jitter (I think). In testing, using Apples 'Front Row' software to browse through my albums on my Panasonic Plasma is just great. But Im more impressed with the sound. Where my Rotel made some, particularly electronic based music, quite forward and in some cases harsh, this combination makes listening a pleasure. I've also found that since the first time listening the sound seems to be improving as the DAC runs in. I've made some direct comparisons with the CD player, flicking between the two, and whilst on some tracks its close, I'd say the Mini Mac / DAC combo is pretty much winning every time - it has a more analogue sound. The DAC is available for less than £150. It makes me wonder where I could go from here so I'll probably start saving for something better shortly. Anyhow - any thoughts ?? A What HiFi test would be great - there are a fair few DACs out there at various price points. Using a Mac is better than PC though - - - as I understand that Windows plays with sound a little. Matt.