I have another small follow up on this unit. I have been firing emails at Creative to get more information on this dac. The only thing that bothers me about this unit is the lack of proper driver support. This dac only supports 16-48, 16-96, 24-48, and 24-96 natively. I hooked up my old Onkyo 502 receiver to my computer last night to do some listening. I ran digital coax to the Onkyo, fired up Foobar with the Wasapi plugin and did listening tests. My music files were flac. With the receiver I was able to achieve bit perfect playback using Foobar and Wasapi with no problems. I then switched over to the X-fi HD USB and listened to the same flac files. Even though I can not use Wasapi with the Creative dac because of lack of driver support, I was easily able to tell that the Creative Dac sounded much better than my receiver. The improved clarity of the Creative dac was very apparent, even though I had to use DirectSound. I'm sure this is really no surprise to many people here. The X-fi HD USB sounds great, and has plenty of power. I think the only thing keeping the Creative dac from being a wonderful product is the driver support. I know the fact you can't achieve bit perfect playback with this dac is a big turn off to many people. I have notified Creative of this problem and I received an email saying that they actually forwarded the recommendation to the driver team, but it wasnt a guarantee that 44.1 Khz support would be added. I really like the unit, but the decision to not support 44.1 playback really confuses me on this one.