If you are looking to build a audio only, high quality, PC transport there is an excellent article I just read. Please google for "The art of building Computer Transports". It includes a step by step guide along with explanations.
Interestingly the article notes the differences between an PC meant to be used as a HTPC and an audio transport.
Best,
Saikat
Interestingly the article notes the differences between an PC meant to be used as a HTPC and an audio transport.
Best,
Saikat