The Fostex HP-A3 is the best DAC for computer audio. This high quality system includes 32bit D/A conversion with an incorporated headphone amplifier exclusively designed to obtain the most from a PC audio set-up. HP-A3 runs on USB bus power, so you do not have to make use of an Air Conditioning adapter. It works with up to 24bit/96kHz audio source and has a high quality analog headphone amp to drive any kind of earphones. Established in 1973, Fostex is an acclaimed manufacturer of place noise, multi-track recording, and speaker products.
32bit D/A converter with USB bus power
Works with up to 24bit/96kHz audio source
High quality analog headphone amp to drive any type of headphones
USB/digital (optical) input selector; headphones/RCA (analog) output selector
Doubles as D/D converter from USB digital audio to optical