I have been into computer audio for over 6 years.
It all depends how much you want to spend.
If you want serious killer sound, get Empirical Audio's Off Ramp Turbo. This device makes all the sound of the computer come out of USB and it reclocks all of it removing most of the jitter and outputs it through a short RCA cable, so you can use any DAC with it. I would recommend getting a DAC that can process 24/96 as this setup will allow you to output 24/96 (which sounds freakin amazing) through the USB port. The Off Ramp Turbo runs $1k new, but it is worth every penny. They do pop up for less here occasionally.
Keith
It all depends how much you want to spend.
If you want serious killer sound, get Empirical Audio's Off Ramp Turbo. This device makes all the sound of the computer come out of USB and it reclocks all of it removing most of the jitter and outputs it through a short RCA cable, so you can use any DAC with it. I would recommend getting a DAC that can process 24/96 as this setup will allow you to output 24/96 (which sounds freakin amazing) through the USB port. The Off Ramp Turbo runs $1k new, but it is worth every penny. They do pop up for less here occasionally.
Keith