I jumped a few months ago. I have a pretty good digital front end in my soundroom (Esoteric X03 SE). I went with a direct PC based system (Gateway PC w/Sigma HD audio on mother board with 75 ohm coax out into Monarchy DIP, into Music Fidelity XDac3 w/XPsuV3 power supply, shunyata diamond back cables and nordost digital cable into Cayin A-50T tube intergrated (Nordost Red Dawn IC) into B & W 685 speakers (monster speaker cable for now); in the soundroom, we added a squeeze box with CI outboard power supply, nordost didigal cable, into benchmark DAC (w/o USB), Shuntata Taipan Helix VX power cable on the Benchmark and Signal Power Cable on CI power supply. The DAC goes into preamp with Tara Labs RSC Air 1 single ended IC (also experimented with Monster Sigma Retro balanced but as my Esoteric uses the only balanced inputs on my preamp, I setled with the single ended for convenience. I didn't do an extended comparison between the benchmark single ended outputs vs. the balanced, though I probably should have). The PC direct system sounds sweet and I listen while I play with the PC; It's suprisingly good actually (I use J River with an Hitachi 1 terabyte external USB2 HD, a Meridian 504 tuner, Farajouda DV1000 as sources (DV1000 used as CD player) (ripping is done with EAC/FLAC files) while I can't compare it to the dedicated sound room, for a few grand, it makes me smile while I listen. The squeezebox/benchmark system in the sound room sounds awesome. The Esoteric is better (more resolved, detailed, transparent, wider & deeper soundstage, lower noise floor, blacker back grounds, deeper base, a bit more musical, better pace, high end extension, etc)but the ability to put together a playlist of a few hours long, comprised of my favorites, kind of off sets things (kind of). The SB/Benchmark is very engaging, not fatiguing, has great low level detail and deep soundstage, though not as wide as I had hoped). There is air around the instruments, it's pretty transparent and, all in all, very enjoyable. I wouldn't give up the Esoteric but if budget was a consideration, I could understand bypassing the CD player and going with, say, a Bel Canto DAC 3 instead of the benchmark. That may very well bring things closer. SACD not withstanding (SACD blows away the flac files through the SB/Benchmark~but also blows away most (not all) redbook CD's through the Esoteric, if I didn't know what I was missing, I'd probably be thriled with the Squeezebox/DAC combo. If your stand alone CD budget is 2,000 - 3,000, I think the PC based system would surpass it (no transport noise w/squeezebox, not having to load CD's individually, etc). I don't use the PC as a CD player, just to rip, since I have the faroudja, which I think sounds pretty good. I have compared the sound of the PC CD player and the Faroudja and it wasn't close. I think the PC CD player does a fine job to rip, but it's just to noisey in a PC to use the drive as a CD player. I do have a Shunyata power cord intp PV with Monster 2000 power conditioner. I don't think upgraded power cables and using a line conditioner on computer (when using as a music server) can be easilly overlooked. The improvements were staggering. I am considering a symposium svelt shelf for under the PC in the future.