That depends. DAC was unquestionably the best addition to my system in a long time, but depending on the AV reciever you are running it in to, you may not need one. My buddy has a Rotel surround preamp/processor that uses dual Wolfsohn 24/196 DAC's that he runs all of his digital audio through.
If your receiver has its own built-in DAC, and you are looking to hook up to a computer, you can get an asynchronous USB to SPDIF converter and run that in to one of your digital lines.
If not, you have a ton of options. I use an Arcam DAC and love it. Another buddy bought a DAC from an American company called Schiit and it sounds fantastic.
Click to expand...