I've been using a PC more and more lately as the source component for my stereo system. Primarily for internet radio bitstreams (128mps mp3). I just got a Chaintech AV-710 sound card for $25 (an upgrade from a $30 Turtle Beach Santa Cruz). I'm very happy with both the analog output (24bit/96mhz) and the digital output. I've got the onboard sound configured as the default sound for Windows XP; the sound card is only used by my audio player. This is important because the PC (an old 1.0ghz PIII) is the family's 'backup' PC, used by my wife and kids when the newer PC upstairs is in use. Whatever they do (games, web surfing noises) doesn't interrupt my bitstream. Any one else using their PC as source? What are you using?