Let me try again. Playing a song (Bill Evans Live at the Village Vanguard - Track 1, let's say) from an external LaCie hard-drive, using my Apple laptop running iTunes as the interface -- with the U24 taking the USB signal out from the computer and converting it into S/PDIF, and then running a coxial digital cable from the U24 into my Dodson DAC, which was connected to a Modwright Preamp, a Pass Labs 250.5 amp and VR4JR speakers....sounded AS GOOD as playing the CD I ripped the music from via a CEC TL51X transport with the same coaxial cable out to the Dodson DAC and through the same system.