Inexpensive USB DAC


I'm helping a friend with a system.

He has a Rogue Tempest integrated amp and Paradigm S20 v.4 speakers and will be using his computer hard drive as a server. NOT an audiophile, but needs a DAC to link up the computer to the amp.

I'm trying to decide among a Squeezebox 3, HRT Music Streamer+, or Musical Fidelity V-DAC, all the same price ($299).

He will be sitting at the computer when he plays music, so, though the SB3 will be more convenient, it's not absolutely necessary for functionality.

Which would give him the best sound?

Thanks for you help!
--Neil
Ag insider logo xs@2xncarv
Thanks to both of you. Unless someone else rings in with another opinion, V-DAC it is!
The current (January 2010) issue of Stereo-pile positively reviews the new ASUS Xonar Essence soundcard, and specifically prefer it to the Musical Fidelity DAC. It has been designed from an audiophile perspective, and in particular has shielding/grounding strategies to avoid noise from the PC.

At a street price of $180, this would save your friend $100 and possibly produce a superior result, plus it has a 1/4" headphone jack too.

I have no personal experience with the ASUS card, but at the price it looks like a great option!
I saw that review of the ASUS, but forgot about the reference to the V-DAC. I'll have to check it out. Thanks again.
Dfhaleycko, I read the review again, didn't see any reference to the MF V-DAC, just the SB and the Ayre QB-9.
Besides, my friend has a Mac and the Stereophile review says the ASUS is only PC compatible.