The two subjects of CD Ripping and Computer Audio seem to be the most contentious around in the world of audio now. Theory one, is that it’s possible to get good sound from a computer feeding a DAC. The debate tends to be as much around whether a Mac is better than a PC as a source as which DAC is ideal. The general feeling seems to be that a Mac Book with a DAC costing around a £1k is cable of delivering better sound that a serious or very serious CD Player. I agree a Mac and a DAC is cable of delivering a very good sound – but not a great one.