New to computer based music - what DAC?

CDs ripped to FLAC are CD resolution, ie 44.1KHz/16 bit. The DAC linked to will play them just fine.

Not all things are equal and really cheap DACs may well not perform as well as expensive ones, but the difference between them all is not as large as you may think. The DAC I linked to is a very good DAC and is just about audibly transparent, ie it should not impart a sound of its own.

The key to any piece of equipment is in its design, not its cost. DAC components are incredibly cheap (in fact most electronic components). The difference in price is more closely related to the cost of the bling attached and extra features, eg. More inputs, volume control (sometimes remote), analogue inputs, preamp section, nice case and a brand name.

If you want to spend a lot of money, then get yourself a Benchmark DAC 1. It is a reference quality DAC and its real terms audible performance will not be bettered, regardless of claim, as it is truly audibly transparent.

If you read up about the DAC I linked to, you will find that the designer built and tested it against the Benchmark, with favourable results. There is something like a 9 times price differential.

I have been doing a fair bit of research latley about which DAC to to get to go with a Sonos. Interesting candidates are

Sonos Connect modification - Basically a reclock making the Sonos a real peice of HiFi (£499)

HJC Reference Series 24 bit DAC - I have read good things about these from people who have them (£395)

NOS Mini DAC Octave - Also read good things about this being a DAC that can match DACs at the very high end of the pricing scale

I think it's worth spending money on a DAC if you go down the Sonos/digital route as for a lot of people it soon becomes there primary source of listening.