I have always used my PC to play music. Recently I spent a nice sum of money upgrading speakers and other components of my sound system. I always thought that to appreciate an outboard DAC, I would need a collection of FLAC files at high bitrates.So I decided to get a DAC that was reasonably priced and compare it to my PC's. Despite using mostly MP3 files for my test and CD's, I can hear an improvement. It's not dramatic but it's there.I run my D10 at 24 bits 192mhz. It sounds great with these settings.This device is actually for someone serious about their music. With 120k MP3 files, I guess you can say that I am serious. Oh yes, I also own 10 audio amplifiers and 30 speakers as well as 8 subwoofers!
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