Anyone using external high-end DACS needs to try this... but beware, it may make you sick! I've tried 2 different cheap DVD players and my sony disc changers digi outs to a MSB DAC Link III to a nice tube amp system, vs. Windows MCE 2005 based PC through direct digi outs and the difference is sadly disappointing! The cheap CD players sound much better. It's a bigger difference than a 320kbps MP3, vs. WAV... by far to me. I burned a test CD from 320kbps MP3 files to CD, then played the CD through a CD player to the DAC and it sounded better than the original CD being ripped to WMA lossless or straight WAV and played through Windows Media Player, Winamp, or Foobar. I even tried using Foobar's and WinAmps ASIO drivers and Kernal Streaming... still, the CD players sound better. I tried playing the CD straight from the computer... still sounded worse. I tried 3 different sound cards: M-audio Audiophile 192, M-Audio Delta 1010, and the built in SoundMax digi outs. Windows molests your audio!! I wish this wasn't so, because I love MCE and the MS remote... I just wish it could sound as good... for now, I guess I'll have to have both. One for convenience and the other for the sound that makes you melt into your couch... I wish MCE was both... =(