I bought my Topping D20 DAC from Parts Express. It's cheaper there.I have this little gem hooked up to my PC via optical cable. It decodes the digital audio signal coming from the PC, then converts it to analog. From the DAC, the analog signal goes to my LEPAI LP-2020a+ mini AMP via RCA patch cables - then onto the speakers of course. For the record, the LEPAI does NOT have digital inputs, only analog.Except in certain cases like with some high end sound cards, I usually can't stand the horrible analog audio quality of any PC. There's way too much RF interference coming from the PC's power supply, and on top of that, most motherboard DACs are cheap, with poor signal to noise ratios; they are inherently noisy in other words, adding distortion to the signal. If you want a setup that makes your digital music collection sound better, then you have just a few options. You can: 1) use a digital amp like a HT receiver, then feed it a digital signal from the PC; 2) get a really good sound card, pray it's not too noisy, then run an analog signal from it to your analog AMP; or 3) buy an outboard DAC like the D20, run a digital signal to it, then run the analog signal from it to your analog AMP. Option three, the option that I went with, is the most versatile.Speaking of versatile, the D20 is just that. It has three digital inputs on the rear panel: USB, Optical, and Coax, which mean that you can hook up three different devices to it and switch between them. I plan on hooking up a small HDTV to my DAC via Coax, then I can switch between the HDTV and my PC and still use only one amp. It has a switch on the front panel where you can select between the three inputs. The D20 also has an On/Off switch, which perhaps could save you a little bit of money on your electric bill by turning it off when not in use. Although, it probably does not draw too much power to begin with.If the D20 is missing a feature, it's the fact that it does not have a headphone jack on the front panel. Of course, it would probably have to have a volume control knob then too; that is unless your headphones have one, or use your PC's volume control. Then again, surely Topping makes a model like that.The build quality is really nice. It has an aluminum face plate, which is actually of high quality. The body is solid, too, made from extruded aluminum (EDIT Aug/2014: I previously said STEEL, and this was a mistake). I do know for a fact that the internal components are really good, the capacitors and the DAC. (You can go to Parts Express.com and learn a lot more there.) It's also very compact; I have mine tucked in right next to the PC monitor on my desk. It looks nice sitting there. It adds a touch of class.Sound quality wise, the D20 blows the doors off of my PC's analog sound. It's not even close, to be sure. My collection of Apple Lossless iTUNES CD rips sound great. The D20 sounds just as good or better than most home theater receivers' DACs. I've listened to my fair share of DACs and AMPs over the years to know when I hear something good, and this DAC does not disappoint. The sound is clean and clear. There's really no emphasis on the highs or the lows - it has a flat frequency response in other words.Finally, if you are thinking about getting into Hi-Rez audio, this DAC can handle those files easily - 16 or 24 bits and all the way up to 96Khz.I knocked off one star for the highish price. Other than that - Highly Recommended!
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