Personally I think the SB3 analog output is very good. I've tried MANY external DAC's now, and ultimately returned to the SB3 analog output with no regrets at all. This will not be a popular view among enthusiasts that want/enjoy the external DAC approach! But keep in mind that not -everyone- thinks an external DAC is "better". Some simply prefer the "different" sound of an external DAC, which does not mean it has "better" sound quality. Others find (to their surprise and irritation) that they often can't even distinguish between such things, when level-matched and they can't see what they are listening to! :)
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