I never gave the PC-as-source idea much thought, cuz I'm just a family guy with little disposable income for audio gear. And I'm pretty happy with my Zune, a decent pair of IME's (SF5Pros), and an ATH_ES7. When I started considering a home setup, I looked into this PC-as-source deal, cuz I've got a LOT of FLAC files. Like DVD cakeboxes lined up in rows under my desk full of FLAC. I learned about DACs and what-not, and then realized that within a few years, we won't need ipods or zunes or whatever, any more. Real, practical pocket-sized PC's are coming, and when they hit we'll be able to run FLAC or whatever direct thru USB to a nice portable DAC & AMP and be grinning ear to ear, everywhere we go. I'm talking something no larger than a Nintendo DS, with a hard drive of 500GB or more. Hopefully, it will not also be a phone. Just a PC, with wifi. And battery life at least as good as the best PMP's get now. I think something like this could be on the market in 3-5 years. I guess I'm just stating the obvious. I'm probably also missing the obvious. For example, as someone who's over 40, I really can't understand why people want to put a music playback device together with a phone, but a lot of people want this, and it could totally fuggup my dream of a pocket PC-as-source. I guess I'm just hoping the future has something better for us than iphones.