Wow quite a debate going on here. I know my Dac will do 24/192 from optical, so above poster is wrong. You do need USB to get dsd out of the Dac. Dsd has never really taken off and probally never will so im not worried about it really.
I built my computer myself and did have a Evga soundcard in it and it sounded pretty good. I thought going to a desktop Dac would improve sound quality and features. I took a chance on the SMSL D300 cause it has a completly different Dac chip. I dont like ESS dac sound, METALIC comes to mind, i do like Bur Brown but the only only company who uses one is IFI. Anyways this Dac sounds so so clean and analog sounding, great depth, good buy.
I had no idea i could by another card and put in my computer and run the usb out of that for optimal sound, how much better will it sound with this usb card ? im guessing not $400 worth.