An introduction to computer audio
Digital audio is a stream of bits. To become audible, conversion to a analogue signal is needed. This is done by a Digital to Analogue Converter.
In the audio world this is called a DAC, in the computer world this is called a sound card.
Of course both have a DAC chip on board.
In the audio world the DAC receives its input from a CD player.
If it is build in, the I2S protocol is used, if it is a separated unit, the input is S/PDIF (coax, toslink) and/or AES/EBU (XLR).
To connect a conventional DAC to your PC, you need a sound card with a digital out. High sound quality can only be obtained if the digital out is not only bit perfect but also low on jitter.
Sound cards receive their input from a bus. PCI , PCI card, Firewire, USB, etc.
A very flexible solution is a outboard USB-DAC as almost any PC offers USB.
If you have a laptop this is probably the way to go if you want to improve on the sound card.
The simple models accept 44.1/ 48 kHz 16 bit input only.
Something to keep in mind if you want to play 24 bit audio or higher sampling rates.
USB is not designed with audio in mind. It might generated audible input jitter.
Some manufacturers claim their DAC is immune to input jitter by buffering
the input and reclocking it. Other control the the USB by using asynchronous
mode.
Basically there are two types, well three types of USB DACS.
1) Adaptive 16 bit units that use the Cmedia or TI based chip sets. These are not variable and usually support 32k, 44.1k and 48k.
2) Adaptive 24 bit dacs that use either the Centrance or their own code and an intelligent programable design (TAS1020 or other USB Audio Controller). These include the Benchmark, the newer BelCanto, PS Audio and Emperical.
Adaptive means the computer controls the USB receiver Audio clock and can change that at a rate of every 1ms which will inject jitter into the system. All of the above products have to incorporate some kind of jitter rejection beit upsampling or reclocking.
3) Asynchronous 24 bit dacs which I make and others that control the clock internally and tell the PC to send data in a kind of flow control method that reduces the injected jitter to a very low amount.
The difference between the 16 and 24 bit issue is where do you want to be in the future. Do you want to rip DVD Audio disks or download 24/96 capable music?
Others feel the 24 bit dacs just seem better sounding and if done correctly I would agree with that.
J. Gordon Rankin
Some users complains about drop outs when playing USB audio.
There are also claims that there are differences in sound quality using different ports.
This might be due to different devices sharing the same USB-Hub.
If your audio and your graphics card are on the same hub, the bandwidth required by the graphics might cause the audio to stutter.
It might also generate jitter.
Solutions
More:
http://www.audioasylum.com/cgi/vt.mpl?f=pcaudio&m=33658
http://www.audioasylum.com/cgi/vt.mpl?f=pcaudio&m=33930
Fubar II USB DAC $137.00
Input: USB
Burr Brown PCM2702 DAC, 16 Bit 44.1 KHz / 48KHz sampling rates
Output: RCA
E-MU 0404 USB 2.0 $ 199.99
24-bit/192kHz A/D and D/A converters
Two 1/4" Balanced Outputs (117dB SNR)
Stereo 1/8" Speaker Output (117dB SNR)
24-bit/96kHz S/PDIF Optical and coaxial In/Out (switchable to AES/EBU)
MIDI Input/Output
Stereo Headphone Output (114dB SNR)
Trends UD-10 USB Audio Converter €179,-
Burr Brown PCM2704.
Input: USB 16 bits/ 32, 44.1, 48 kHz PCM
Output:
It does have a analogue headphone
out but its stronghold is the conversion from USB to Optical, Coax (RCA and BNC) and XLR.
32 bit Texas Instruments Digital Signal Processor (DSP)
DAC: Twin Wolfson WM8740
Digital input:
2x S/PDIF (coax & Toslink)USB input connects direct to PC without drivers
| Digital input word widths supported: | 16-24bit (16 bit for USB) |
| Digital input sampling frequencies supported: | 32kHz, 44.1kHz, 48kHz, 88.2kHz, 96kHz |
| Audio output up-sampling: | Fixed 24bit 192kHz |
Output
Analog: RCA/XLR
Digital: 1x S/PDIF (coax & /Toslink)
Cord Chordette Gem € 549,-
Digital input
Sampling rate: 44KHz – 96KHz
Analog output:
Unbalanced (RCA)
PS Audio Digital Link III $995.00
Digital input
DAC
Analog output:
Class A discrete FET based output stage
Balanced (XLR) and unbalanced (RCA)
Aqvox USB 2 D/A MKII - € 1000,-
Upsampling: 24 bit/192 kHz
Fully balanced design
Digital input:
Dual Mono DAC (2 x Burr Brown PCM1796)
USB-Codec: Texas-Instruments PCM2906 Transceiver
Analog output:
Single ended Class A amplifiers
balanced (XLR) and unbalanced (RCA)
Digital output: COAX, TOS, AES/EBU-Input are routed to the USB-output (up to 48kHz/16bit).
Apogee Mini Dac $ 1000,-
Sample rates: 44.1/48-88.2/96-176/192 . All +/- 10%
Max word length: 24bit
Digital input:
CEC DA53 € 1200,-
Digital input: USB, Optical, Coaxial, AES/EBU(XLR)
Analog output: balanced (XLR) and unbalanced (RCA)
Benchmark USB DAC 1 $1275.-
Digital input:
Analog output: balanced (XLR) and unbalanced (RCA)
April Music Stello DA220MK2 $1,650
Wavelength Brick $ 1750,-
Input: asynchronous USB
16/44.1 NOS DAC (TDA1543N2)
Amp: 12AU7A/ECC82 output tube
Analog output: RCA
Bryston BDA 1 $ 2000,-
32, 44.1, 48, 88.2, 96, 176, 192K sampling
Digital input:
USB (1), COAX (2), OPTICAL (2),AES-EBU (1) BNC (2)
Sample rates: 16-24Bit PCM, 16Bit 32K-48K USB
Analog output: balanced (XLR) and unbalanced (RCA)

Bel Canto e.One DAC3 $2495
Digital input (5): AES/EBU (XLR), S/PDIF (BNC, RCA, TosLink), USB.
Sample rates: 32–96kHz (S/PDIF, AES/EBU), 32kHz–48kHz (USB).
Analog output: RCA (1 pair), balanced XLR (1 pair).
BD-Design € 2.769,-
Digital input: Asynchronous USB
No oversampling and no analog or digital filter
16bit @ 44.1kHz WAV/ FLAC only
Analog output: RCA (1 pair)
Chord QBD76 £ 3000,-
Digital input:
2 x SP/DIF BNC Coax
2 x AES Balanced XLR Input
2 x Plastic fibre optic ( TOSlink )
1 x USB ( B type )
1 x Bluetooth supporting A2DP Stereo Audio
Sample frequencies 32KHz – 96KHz Single Cable,
176KHz & 192KHz Dual Cable ( Dual data mode )
Random master clock jitter of less than 3pS cycle to cycle
Analog output: 2 X RCA /
2 X balanced (XLR)
Empirical Audio Spoiler USB Tube DAC $ 6000

Digital Input:
USB
S/PDIF
Sample rates supported:
Analog output: RCA
Spoiler Pricing, options and Warranty (shipping not included)
Spoiler with Siemens cca grey-plate tubes - MSRP $5999.00
Spoiler with USB Pace-Car inside - adds $1650 - one Superclock4, $2300 two Superclock4's
Optional I2S input, rear-panel switchable from USB - adds $300.00
(allows use of the Northstar I2S Transport)
Optional AES/EBU input - replaces S/PDIF input - adds $100
Optional BPS power supply and charger - $425.00
dCS Scarlatti upsampler with USB € 10.900,-

Digital input:
USB2.0 interface on a B-type connector. Operates in asynchronous mode.
AES3 on a 3-pin female XLR connector.
4x SPDIF on 2x RCA Phono, 1x BNC connectors and 1x TosLink optical connector.
All digital inputs will accept PCM data at up to 24 bit PCM at 32, 44.1, 48, 88.2 or 96kS/s.
Data from any input may be converted to 24 bit PCM at 32, 44.1, 48, 88.2, 96, 176.4 or 192kS/s or DSD (1 bit data at 2.822MS/s). The output sample rate must be equal to or greater than the input sample rate.
Digital output:
IEEE 1394 interface on 2x 6-way connectors. In DSD mode, the interface outputs dCS-encrypted DSD (1 bit data at 2.822MS/s).
2x AES3 on 3-pin female XLR connectors. Each outputs 24 bit PCM at 32, 44.1, 48, 88.2 or 96kS/s,
OR as a Dual AES pair at 88.2, 96, 176.4 or 192kS/s.
2x SPDIF on RCA Phono and BNC connectors. Each outputs 24 bit PCM at 32, 44.1, 48, 88.2 or 96kS/s.
1x SDIF-2 interface on 2x BNC connectors, outputs 24 bit PCM at 32, 44.1, 48, 88.2 or 96kS/s.
It is a upsampler so you still need a DAC for the conversion to analogue. Well, they have one:
Scarlatti D/A-Converter € 18.900,-
At € 29.800,- you have a USB DAC, except of course if you decide to synchronize the two with a Scarlatti Master Clock: add € 8.500.