Toslink

I think it very much depends on the DAC. If this is an older DAC, then probably. Older DACs, before USB asynchronous was ubiquitous did not have the jitter and timing stability that they do in the last 10 years or so.

If you are getting an older DAC you’ll find that upsampling really will help the performance.

Kind of for this reason I normally try to steer users away from them. The Wyred4Sound Remedy is a very good solution if your streamer doesn't already do upsampling internally.

@ghdprentice 

AES/EBU was developed before SPDIF for professional use. SPDIF is a 'consumer-oriented' variant of AES.

@yage 

OK, thanks, but in the high end audio world SP/DIF has been the preferred connection for decades and AES is relatively newer.

I have half a dozen digital pieces connected in my audio system, none using toslink connections. Only toslink connections I use is in my TV/video system. Must be a reason...

I use toslink between my Brennan B2 and Denafrips Pontus 12th Anniversary DAC! If you go the toslink route get this cable!

http://www.lifatec.com/toslink2.html