There are quite a lot of digital analog converters available for computer based music systems. For example, my main music source is all digital -- Apple lossless files playing thru iTunes on my iMac feeding a DAC, then a tube amp to headphones and speakers. One can debate which DAC is the best over and over. This is a table listing what chips are used in which device:
|Super Pro DAC 707||CS8416||CS4398|
The CS8416 is a Receiver that supports S/PDIF input at 192kHz max. The CS4398 is a 24 bit D/A chip.