I'm new to the forum. I have limited experience with high end audio so go easy on me. I've just purchased a used pair of LCD 2's on eBay that should arrive some time this coming week. Over the past couple of weeks I've been doing a lot of research on headphones and a fair bit on amps as well but one thing I have paid little attention to until now is DACs. I have a pretty good sound card in my computer. It's an EMU 1212m. The DA converters in them are high quality but I'm guessing by the range and expense of DACs available that this is not the full picture. I would rather not spend to much on a DAC but if I do get one I would at least want it to be an upgrade on the EMU. The EMU sounds pretty good to me but then I have nothing to compare it to. Hope someone can enlighten me on the subject.