M-Audio Sonica USB Audio
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Audio is usually the last item on the priority list for a computer buyer. M-Audio has one solution with the external Sonica USB audio card. This simple device delivers 24 bit/96kHz audio in analog or digital straight to the desktop speakers or home theatre system.
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Btw - Welcome to Short-Media.com. Share your knowledge or soak some up for yourself, 'tis your call.
HOWEVER, he then simply lets the matter drop and moves on to other issues (like SRS and surround options)! Why not listen to the device, compare it with other output devices/DACs and see what you can hear. In the end (issues of subjectivity aside), our ears are the most sophisticated audio measurment tools we have available. It seems odd not to use them.