Setting up lap top for best sound

You might have to select the MF VDAC as your default audio device, in the sound control panel, but the re clock of the signal happens automatically.

You might have to select the MF VDAC as your default audio device, in the sound control panel, but the re clock of the signal happens automatically. Most DACs these days are asynchronus - true of the MF VDAC to my knowledge - this means they dump the timing of the signal coming in from the computer, and re clock it before it goes out the analog taps.
I think the VDAC II is a 24/192 DAC, which means you need to install some drivers if you're on a PC. Windows doesn't support 192 kHz sampling rate natively. Need to install the drivers whether you play 24/192 files or not.

Thanks for the information. Were do I find these drivers?

http://www.musicalfidelity.com/support/software-downloads/

You should be able to find them here. I own the MF Vlink192, it really improved the USB sound on my PS audio digital link III, I think they are a pretty good value.