The M-Audio USB Audiophile sounds pretty good, but a little on the "dark"
side. I'm not satisfied -- I'm looking for better options. I think a good solution might be to use something like the M-Audio USB Audiophile to take the digital feed from the computer, then run a SPDIF from the M-Audio USB Audiophile to either a good DAC like your Theta or to a pre-amp with a good DAC. Haven't tried that yet. Otherwise, I am very curious about the Apogee Mini-Dac. If you could find a good USB DAC, you could skip having to use a pre-amp, you could go right from the DAC to the amplifier. The Mini-Dac has gotten great reviews, but I'd feel better if I could hear a review from it from someone here on the 'Gon. The M-Audio USB Audiophile goes for around $200, the Apogee Mini-Dac goes for around $1,000.