Just to let you guys know, I bought myself the Trust
SC-5250 from Play.com for £14.99 and got myself a 10m optical cable for about a fiver.
Got it installed and up and running then made a few tweaks.
I am using iTunes, so I turned off the equaliser settings (which I had relied on to give me a fuller and more complete sound when previously using onboard sound and the PC to do the music processing, via an analogue minijack-phono lead connected to a 10m headphone extension).
I changed the soundcard settings so it was set to optical out, 24bit and 48khz.
The sound improvement is immense.
I was running the PC in parallel to the PS3 which was also connected to my Marantz SR4200 via Optical, playing the same tracks and there was no difference at all.
I assumed my PS3 was playing the stored MP3s bit perfect to the amp (correct me if I'm wrong), so that was the best barometer I had really.
Pretty much all my music is downloaded and isn't at optimal lossless settings, but many of them are at a great quality and regardless, the improvement on it all was as clear as day.
Have tweaked about previously with Wasabi and Asio, but neither offer iTunes support, which is a little dissapointing.
Of course I could listen to all lossless music on my PC, via a perfect bitstream output to my Amp, but for an average user like myself, the steps I have taken have been one of the best upgrades I have ever done since I upgraded my old AST system from 8mb to 16mb RAM
... so I guess this is a bit of a review for anybody that was in my position,- not using high end equipment/encoded files and is looking for the cheapest possible improvement to their setup.
£20 upgrade to provide a simple pass-through for my MP3s, so that my AV receiver can do the DAC processing.
Very much worth it chaps.