Quote:
Originally Posted by
fuzzybaffy 
Hey guys... I'm about to start an internet fight with somebody who says DACs don't make a difference (on another online forum of course).
I'm of the opinion that they do. So... do they, or do they not make a difference?
You can use a very colored DAC vs an on-board DAC where the designers' idea of "flat response" forgot all about "dynamic range." Between good DACs designed to be as clean as possible it gets harder to hear a difference; either way it also depends on how transparent your amp is. Consider all sorts of digital sources (which have DACs) and not just dedicated DACs - the USB input on my Cantate.2,Cambridge 651C, Rega Apollo and Planet, Cayin CD100i and CD50, Cocktail X10, iPad analog line out, D-Zero, etc all sound audibly different, and surprisingly enough my personal choice is the USB input followed by the D-Zero. This might change when I finally get the screws loose and switch to hi-gain (which is actually the normal setting for the circuit) ; the D-Zero's output seems cleaner, with less bloat and yet deeper bass, but I can't be sure given I have to pump up the volume on the Cantate with it. However consider also that it will also pass through a cable several inches long, instead of just from one part of the circuit board to another.
BTW as much as headphones are better with detail than speakers owing to their proximity to your ears, and are less dependent on room acoustics (trade off is what condition your pads are in), sometimes the audible differences with DACs and other sources is the soundstage and that's harder to hear through headphones than speakers.