Assuming that the inconvenience of a PC in the living room, PC noise, etc. isn't an issue...

Do the hardware "front end" units like AudioTron and/or SliMP3 match up with WinAmp via PC as far as MP3 decoding? Do the decoder chips on these boxes decode high bitrate MP3s (--alt-preset extreme) properly?

Right now I'm using a PC in the living room hooked up to my TV via S Video and to my stereo via Stereo Link USB sound card (so bad sound card quality isn't an issue). I plan to expand my system to other rooms and was looking at these smaller, simpler hardware devices... but am wondering if they are good MP3 decoders.

Thanks in advance...

I think you should also consider besides the decoder problems the quality of DACs on these devices + the fact that you'll be restricted to mp3 and wma and maybe aac. Most 24/96 soundcards http://www.m-audio.com/products/m-audio/delta.php
have far better DAC's than any hardware players.

Try to post the same question in the AVS forum (HTPC section); you'll get much more detailed answers there.

http://www.avsforum.com

Doesn't the use of a digital out signal from the Audiotron make the stereo system use it's DAC?