i'm using the Oppo BDP-105 with USB cable.
from oppo website:
"USB Asynchronous DAC Â By bypassing the low fidelity, poor quality DAC of traditional computer soundcards, the BDP-105 turns any computer into a high performing multi-media source by converting digital audio to analog through the ESS Sabre32 Reference DAC. If your computer can play it, the BDP-105 can convert it to analog."
http://i40.tinypic.com/t85kb7.jpg