Couldn't agrred more with your nicely put construct Somec. i'm getting serious performance out of an Apple G5 tower configured as a music server connected optically to an Audio Aero Capitle mk 11. Performance has passed the AA transport and there's still room for improvement/tweaking. As a bonus, the convenience of having muisc on a hard drive and selectable over a network is the icing on the cake. I've tried both the Squuezebox and Airport Express, but this is another level, no, a couple of levels of performance higher. I have a feeling PC Audio is going to change high end audio. There's a new player in town, and it's not something you'lle be hearing at your average audio dealer, but maybe your computer dealer might just be looking at more of a margin product and start really selling into the digital lifestyle.