It's a perfect little device. $30. It converts from digital to analogue (24/192) and has an optical jack. It also has a power supply (USB). We ruined our Sony TA-N55ES amp, which we were using the D3 with, during a power out. Our contention was that it created a output surge (it creates loud clicks, when powered), and popped the Sony. The repair bill was less than $500. We may have the device somewhere. It connects to a PC like our HP via the profoundly nice SPDIF cable standard. The resultant sound quality is worse than the integrated HP audio (24/192), however it is more free from noise than the integrated power-supply of the HP will allow.
Presently, we have a Rotel RB980BX in place of the Sony, and the Calynx Coffee in place of the D3 for now infrequently used, PSB Stratus Gold "PC" Speakers.
Technically, for $530, we like the 24/96 B&W MM1 solution more, however we don't like the sound of it near-field, like the KEF X300 (also shoddy for purpose).
The 1980's solution for PC audio was for us, a set of Klipsch KG1.2 bookshelf speakers, the said same Sony TA-N55ES amplifier, and a Veloydne F1500R sub-woofer. That's for a dorm room, about 17' by 12' or there abouts.
The best solution (non-headphones) would be monitoring speakers, in our estimation.
Focal SM9's ($8000/pr).
http://www.focal.com/en/sm9/265-sm9-3544054801109.html
Or Dynaudio MX3E.
http://dynaudioprofessional.com/m-series/monitors/m3xe/
You'll need quite a professional cubicle for the MX3, however, you may follow our advice and avoid a mixer like our Mackie 1202-VLZ for your desktop choice.
If you want to hear noise, by all means, get something with some knob.
For us the D3 remains something of a bug-bear. It's the perfect little device, and you may find it works as your first D/A, but you'll need to do something about the sound.
Adding an iFi iUSB Power may improve it ($200), but you may find FiiO replacing the D/A converter chip inside in a later revision will do more.
We'll let you know.
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