look at the EMU series
they have a nice soundcard based external DAC as well
the ESI juli is another good card
the Lynx gets a bit expensive ( but also serious ) so i wouldnt advice that in this thread
for laptop guys
i understand there are no soundcard options and so an external dac may be needed
in which case the EMU , parasounds , older assemblages , and even the odac is not as bad and so is the dragon fly or the schitt modi
you want to up the game
then youre looking at a BUffalo ( who implements the sabre chip in the best way in its class ) , the peter daniel , the Audiolab M dac , the chord chordette
the Audio-GD dacs , the better musical fidelity dacs ( above the V dac )
you want to up the game even more
now you are in MErtrum territory , the Mytek etc , Havana Audio GD again