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 horribleSee full review