I'm in the process of putting together a 2.0 stereo system to use for my PC. I will usually be ~3 ft away from the speakers, but I also like to have music going while I'm doing chores or in the kitchen cooking . The room they will be in is 12'x12' and I live in a ~500 sq ft apartment. I'm pretty set on getting a pair of Def Tech SM45's (http://www.crutchfield.com/S-5rD1lHo2Hif/p_735SM45/Definitive-Technology...), but I'm still not sure how I want to connect to/power them. I know for sure I will be running Toslink from my mobo to whatever the next stage is. I was originally looking at the Onkyo TX-8050 (http://www.crutchfield.com/S-AgsuRafIXAE/p_580TX8050/Onkyo-TX-8050.html#...), but I was told that an external DAC + integrated amp would perform much better. They recommended getting a good used amp (roughly $500-$600 new) and pairing it with something like the FiiO D3 (http://www.amazon.com/FiiO-Digital-Analog-Audio-Converter/dp/B005PWPUW6). So for an amp, I was looking at the NAD C 326BEE (http://www.crutchfield.com/p_745C326BEE/NAD-C-326BEE.html?tp=34948#detai...) - I have seen some used for ~$300. The amp and speakers seem pretty straightforward (I'm open to suggestions though), but the DAC is what currently has me worried. I've seen some good reviews for the FiiO, but will such a cheap DAC hold back my system to the same level or below the level of audio quality from the Onkyo receiver? I was looking for alternate DACs, but the price seemed to increase very quickly. I was really looking for something in the <$100 range, and I would like to keep the DAC + amp combo under $400 total. Does anyone have any suggestions or advice?