Thank you for the response, excuse my poor knowledge, would this allow a dac to run 24 bit
Neither iTunes or the iPad will play flac. Perhaps there is a third party app for the iPad, but I doubt it, and it'd be a compromise because the iPad has such optimized decoding for its supported file types (hence the phenomenal battery life when playing music). In any case, you can play ALAC files natively, and because it is also lossless, you can convert from FLAC with no change to the files.
Fwiw, the Airport Express I suggested earlier uses ALAC as its streaming transport, and is proven to have bit-perfect output, making it an excellent audiophile choice, especially when connected to a high end DAC.
Edited by muppet - 11/26/11 at 8:38am