I can't help but reply - I recently heard the Mach III by Phasure, a PC streaming audio to a DAC. Absolutely stunning in sound. The inventor has made many tweaks to what a standard PC is - linear power supply, no fans, no video card, removable hard drive, etc, etc. Then add in his playback software, xxhighend, which optimizes the OS, his DAC and USB cables and you get an incredible system. For those who have not already made up there mind on PC Audio you can check out the website xxhighend for an incredible amount of information.