If it is better than the built-in optical out that my MacBook Pro has, then why not?
Do you have need for a USB DAC?

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I have the PS Audio DAC (which is very good, but throw away the supplied power lead and fit it with something decent) although I didn't buy it specifically for the USB input. There are quite a few very good USB-S/PDIF converters around, which means that you are not limited in your choice of DAC if you want to connect your computer.

Oh yeah! The whole computer based hi-fi thingie is simply fabbo. I'm currently using pro audio stuff via FireWire. If you guys could do some equipment reviews of the USB/Firewire interfaces like Weiss/Apogee/RME/Primsound with jitter results, that would be the best.

The current "StreamLength" development by Gordon Rankin moves USB into the top league of connecting digital devices. When his multichannel version is finished, it should be a candidate for a new standard in high-end, replacing S/PDIF and AES/EBU.

I hate dealing with CDs, or any physical media for that matter. I have lossless rips of all of my albums and desperately need to do away with the horrendous DAC built into my PC. The Benchmark DAC1 HDR looks pretty tantalizing—and nothing at CES looks that much more interesting.
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