Edited by hdablin - 5/28/11 at 12:16am
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If the PC has an analog output (preferably line out), you can get a minijack to RCA splitter and input directly to the amp.
You'll probably get better sound if you use a digital output from your PC. You'll have to find out what outputs it has. If it does not have coax, optical or BNF S/PDIF outputs, it still almost certainly has a USB output. These outputs will determine what kind of inputs you'll want on the DAC if you decide to go this route.
From there, it's just a matter of connecting RCA outs from the DAC to your amp.
There are a lot of players available for Linux. If you like barebones, deadbeef sounds really good and should be in the Debian repositories. There's good info at https://sites.google.com/site/computeraudioorg/home.
There are a lot of good DACS that weigh in at less than USD500; check other threads here (there's one with that name). Just make sure it provides suitable inputs to match your computer.
- Ed
Assuming you go with a USB DAC, you really don't need a sound card at all; just a music player with the smarts to direct audio to the USB DAC. On a PC or Mac this is cake; I can't vouch for Linux, but it should be just as easy if my Ubuntu using friends aren't fibbing.
Linux does support both USB and PCI DAC's in general, it's not a problem. My doubt is about which equipment let me to achieve the best SQ for my budget.
Have you ever heard Lynx L22 or AudioFire 2?
I never heard of the Lynx 22, but I have heard of AudioFire. In fact, I considered the AudioFire 2 before settling for the Apogee Duet; but had to make my choice without being able to audition either. I went with the Apogee purely on word-of-mouth. No regrets, but that says zero about SQ differences between the two.
My reply had more to do with sound cards in general - not a fan. So I tend to default to: "Why not avoid sound cards entirely and go with a USB DAC?". After your response, I looked for myself; and see that it isn't a sure thing that a USB DAC is going to work with Linux - especially if async USB is part of the deal. Sorry for not checking personally first.
Is there a reason why you have rejected the highly regarded ASUS Xonar STX? It looks like they can work with Linux. Being somewhat timid, it would be my first choice in terms of SQ on Linux. If nothing else, you won't be starved for feedback on the Xonars.
Back to the two products that you mention. The ffado project seems like the better bet for long term driver support. However, the 1/4" balanced analog outs may be limiting in terms of amp options; or were you going to use the AudioFire 2's headphone out? That is what I opted to do with Apogee Duet, and it is fine with the easy to drive Grados.
A couple points with the L22:
Both devices are stuck on interfaces that are on the way out. Not a huge concern, as it will be years before either is likely to present a hardship; but I'm sure you already know that.
Thank your for the response, MtnSloth!
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Actually, I didn't rejected Xonars. They just wasn't adviced to me in contradistinction to AudioFires and L22's. You are the first person who adviced to take a look at Xonars. I've read some reviews and now i'm in doubt: is'nt Xonars overpriced for their params (i mean that much of the price is for packaging, design, advertising and so on, not for hardware itself)?
Did anyone heard all of them - Xonars, Audiofires and L22's? Any impressions?
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Yes, I agree.
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I don't see any problems with connecting AudioFire's Line Out directly to the amp. There are a lot of TRS-to-RCA adapters / cables on the market.
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There are no XLR-to-RCA adapters included, but they cost about 3-10 USD on ebay.
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Yes, it's truth. But I'm not an expert, and cannot decide wether these components are actually outdated or not.
The Xonar ST (or STX?) was either the first or one of the first computer sound cards to get a really positive review from Stereophile - take that for whatever it is worth. You should be able to get a feel for these cards by reading some of the Xonar related threads in this forum.
The potential problem with balanced-to-unbalanced is doing it in a manner that doesn't confound the balanced output. There is more than one way of handling the conversion, but I can't recall the details. I also don't know what the consequences are for doing it wrong - it could be that there are no SQ problems; but I thought I should mention it.
Yeah. I haven't found any direct comparisons either; but that isn't too surprising as I think they are aimed at different markets. The AudioFires appeal to audio professionals (and enthusiasts) with Macs; the ASUS are for consumers with PCs; and the L22 began as a professional card, but due to its age is probably less interesting to audio pros (certainly the case for audio pros with Macs). I did find a thread on the L22 from a few years back, but it only discusses the L22.
You might try posting on AVS Forum, or maybe Computer Audiophile as there has been discussion of the L22 there before. Really don't know what else to suggest.
I've found a praising article about Lynx TWO / L22. But it's dated by 2002. There is almost no actual (2010 - 2011) ifo abuot it over the Internet.
Still searching the info and thinking about... :)
LOL. Yeah. I've almost resorted to dice on occasion . . . 
This is what I use now for linux with alsa