For all you computer audio junkies, you're probably contemplating connection methods: computer-centric USB or tried and true SPDIF? The answer? Depends on the DAC. Bel Canto showed the same setup last seen at HE2006 -- $9000 Pioneer EX speakers, $1995 Bel Canto DAC3 (with preamp) and $4995 REF1000 monoblocks. Check out our HE2006 coverage for more about the baby TADs and the rocking sound.

When I rolled into the room, the Bel Canto crew jumped up and said, "SonicFlare Josh, you've gotta check this out!" See, Bel Canto was running two computers into their DAC3. A Mac Mini fed the USB port while an HP media center PC fed SPDIF. So we sat down to listen to some tracks and talk smack about the death of the CD. As for USB vs SPDIF, well, USB gets the shiny gold star. We're not talking a slaying or anything, but USB was the champ.

Of course, this wasn't a completely fair test. How much did the computers contribute? Macs are typically more audio oriented (and spend more on quality internal parts). The word on the street is USB has better jitter reduction and a purer signal path. Then again, it's all how you implement it. People have found the Grace m902's USB interface to suck wind compared to its other digital inputs. Also, Bel Canto really went buck wild with their USB input and integrated three buffer stages.

Additionally, "sounds better" is, at some point, subjective. A little brightness or muck may work for your system. But for those who doubt the emergence of USB as a legit connection method, well, doubt no longer. USB is officially Audiophile Approved™.