Looking for a DAC for the Squeezebox Touch


I'm new to digital since buying a Squeezebox Touch a few months ago. The Touch is connected to an external USB hard drive that contains cd ripped Flac files. I'm looking to buy a DAC for around $1k from the SB Touch and connect it to my Sim I-7. I'm considering the Moon 100D and the Wyred4sound Dac1 based on some reviews and comments in various forums. I might consider increasing my budget to possibly the 300D and Dac2 if it would make a substantial difference.
128x128ronrags
Mizuno,

Did you mean to say you have yet not heard differences between 24/96 and 24/192 files?

Maybe you could try John Swenson's software mods and decide for yourself between S/PDIF and USB from the Touch. The mods are resetable, just in case. I would be interested in your findings too. I'm also uncertain about S/PDIF vs asynch USB in the context of DACs and transports in this price range.
That is correct. I may not have the right "ears" but so far i haven't been able to make out the difference (using hdtracks files and a/b testing the two formats in flac).

will do.
You are not alone! Several people report the same as you. I haven't been able to try it myself as I don't have any hardware capable of decoding 24/192, but I suspect I won't hear a difference either.