The best approach would be to convert your files to CD quality 16bit /44. The cables I don't think will impact much, as optical can carry high rez 24/192, Digital Coax 24/96 and USB will carry CD quality 16/44.
Most nice DACs are 24 bit and up-sample. They are made for improving CD sound. I don't really know what the up-sampling does, if it smoothes out the signal or what.
For 300 bucks you can get a 120 giga byte i-pod and then upgrade all your music to CD quality. MP3 is low resolution, that is primary factor in low quality sound. You can find a better DAC and then upgrade to CD quality files and then should move you pretty far along.
Happy Listening.
Most nice DACs are 24 bit and up-sample. They are made for improving CD sound. I don't really know what the up-sampling does, if it smoothes out the signal or what.
For 300 bucks you can get a 120 giga byte i-pod and then upgrade all your music to CD quality. MP3 is low resolution, that is primary factor in low quality sound. You can find a better DAC and then upgrade to CD quality files and then should move you pretty far along.
Happy Listening.