PC audio output via USB

Classikaudio,
I'm sorry that I forgot to mention, you can certainly download 24 bit files @ 44.1, 48, 88.2, 96, 176.4 and 192
I have all bit and sample rates downloaded in Wav or Flac. Your DAC will need to be compatiple to play, some DACs won't play above 96K.

First, I would recommend that you use dbpoweramp to convert one of your FLAC files to .wav and then compare these.

Then, in the long-run get a Mac Mini and leave the PC behind. Much better SQ IME.

Your PC can output 24/192 with the right USB interface. This usually requires a special driver.

Steve N.
Empirical Audio

Thanks Steve,
Right now I am using a very inexpensive 24/192 solution, ok cheap. Musiland Monitor 02US with an Audioquest Cinnamon USB. I've had a few friends come over, one with a MAC and the other with a SB touch both with inexpensive DAC solutions, I'm thinking one was Appogee and the other was Audinst?
I have a dual core pc with 6gb ram Win7 64 using foobar 2000 outputing wasapi mode using their latest driver.
Neither was close to my PC solution...
Question will DBpoweramp convert Hi Res files from the likes of HD Tracks from Flac to WAV? There is no doubt that the few files that I have in Flac and Wav that Wav sounds better. My next step was to do only a slight upgrade to the DAC, either a MF VDAC II or A Schiit BiFrost w/USB. I appreciate your thoughts.
Tim