Regarding Steve Nugent at Empirical Audio I took a look at the Empirical
Audio web site (http://www.empiricalaudio.com/) and found that most of
the information was pretty solid. For example here is the list of
computer audio recommendations found on the site:

"Recommendations for Computer Audio
General Recommendations

1. Rip to WAV or AIFF files if possible
2. Try Upsampling 44.1 files to 24/96 using S/W programs: SRC, iTunes,
R8Brain or Adobe Audition - Wave Editor on Mac (Instructions are on the
Empirical Audio audiocircle.com forum)
3. Avoid ripping to ALAC or other compressed formats using iTunes
4. Avoid using iTunes on a PC for audio playback
5. Using iTunes by itself on Mac compromises sound quality and resamples
files unless you specify sample-rate. Use Amarra, Pure Music or AyreWave
on Mac. (More info on how to setup Amarra)
6. Set 64-bit mode on PC or Mac for better sound quality.
7. Avoid Windows Media Player on PCs. Use instead Foobar, Jriver or
Media Monkey. Better sound quality
8. If using a PC with XP, always bypass KMIXER using Kernal Streaming.
If Vista or Win7, use WASAPI:
http://www.foobar2000.org/components/view/foo_out_wasapi
http://msdn.microsoft.com/en-us/library/dd371455(VS.85).aspx"

Aside from item #1 which goes along with the current audiophile disdain
with lossless compression (you know because
wav->flac->wav->flac->wav..... conversions somehow produce wav files
which, while identical to the original wav files, somehow sound
inferior) there is nothing on the list but worthwhile recommendations.

All that being said, Empirical Audio's main product is a $6,000 USB DAC
so of course Mr. Nugent is going to push digital audio systems which use
a USB connection like a Mac or a PC and not streaming devices like the
Squeezebox devices. But Empirical Audio is smart enough to include a
S/PDIF coax input on their DAC, as compromised as that "so-last-year"
S/PDIF connection may be :)


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