Because of where things must be physically, my router sends wifi (16 bit/44.1 KHz PCM) to an Audioengine B-FI. I connected its Toslink output to the Toslink input of the DAC. It sounds great to me. The important components are the amplification - a Quicksilver Integrated in my case - and the speakers - Focal Aria 906's. They both made major improvements over what was in their place previously.