Pre/Pro in Computer Setup


At the risk of heresy, I'm considering using a pre/pro for my computer 2-channel setup. I've owned a number of DACs, both with built in preamps and without. I'm fairly well versed in computer implementation over the past 3 years of trying different equipment/etc. I've found the more I upgrade and invest, the more good recordings sound good and poor recordings sound worse.

My question is, has anyone found a good home theater pre/pro that serves great as a DAC for 2 channel playback (not one with bypass or passthrough, but one that does a great job with SPDIF into 2 channel)? I'm considering downsizing my setup by eliminating my tube DAC from the equation and retaining my Empirical Audio Offramp Turbo-3 converter and the high priced digital cabling/etc. I have a newer Rotel receiver right now and using it as the DAC/preamp it sounds reasonably good (considering the costly upstream USB conversion and cabling feeding the receiver).

Thanks
mb9061
I have personally heard several new SS processors from major brands in friends houses. I still like the sound of my Proceed AVP best, although I only use it for movies. I think most of these SS processors make poor audio DACs compared to what is on the market currently. Too much in the box I think.

Steve N.
Empirical Audio
Right now I am using a MacBook with digital audio out (toslink) directly to my audio refinement pre2 dsp with good results. Sure a better DAC and/or something to address jitter would be more ideal, but I am blown away with the 96k tracks I have been playing lately.... And this touches on the less is more idea.
Thanks for everyone's input. I ended up selling my newer Rotel and picking up a Classe SSP-300. Definitely does a great job with two channel and not a slouch when compared to the DACs I've owned in the past. I've dropped a lot of coin on cabling, the USB converter and a linear power supply for the converter so that likely has a lot to do with performance, but all that was in place when I had a dedicated DAC as well. All of that, and the Classe sounds a lot better overall with general home theater duty despite being a few generations behind what's currently offered by Rotel.