I’ve recently decided to retire my "old-fashioned" listening setup of a Marantz CD-67SE and Grado SR325i headphones in favor of using my iMac G4 or Win XP laptop for so-called “serious” listening (i.e., relaxing and paying attention to the music, not playing music in the background while emailing, etc.). I've had all of my CD's/LP’s/tapes backed up to FLAC on an external HDD for years, so I’m already set up to use either computer for involved listening. The problem, though, is one of sound quality: both the iMac and the Gateway notebook have noticeably crappy onboard sound chips, the reason behind my sticking to the Marantz CDP for so long. I only listen to music via the Grados, as my neighbors aren't so keen on loud noise.

Thus, I've been looking into the M-Audio Transit USB card, as it should give a better output than on-board chips and will work with both Win XP and OS X. My goal is to replicate the subjective quality of my CDP/Grado combination while enjoying the greater convenience of having all my albums in one place. I have a few questions, though:

1) Will the Transit be able to adequately drive my 32-ohm Grado SR325's?
2) Does the quality of the analog headphone output compare with a decent standalone CD deck like my Marantz?
3) Is there anything better out there for such purposes? (USB-based, only!).

I'd appreciate if anybody who has experience with this card (or my Grados) could give me some advice before I make my purchase. Thanks!

I don't think so.

I don't know. CD players don't normally have a decent headphone out. The Transit headphone out is not great, but neither is the CD player's very likely.

I have seen some people recommend the waveterminal U24. You might also look at the Headroom bithead. The transit plus a DAC plus an amp would be a more expensive route.

Thanks, CSMR. In doing further research, I've come to the conclusion that If I am to consider an M-Audio product, it would seem that the FireWire-based "Audiophile" would be a better choice than the Transit. For one, my iMac G4 is limited to USB 1.1, but both computers have IEEE-1394 ports. Also, the FireWire unit has a 1/4" headphone output rated for 2V @ 32 ohms impedance, which ought to be more than enough to drive the Grados (which would unfortunately require a 1/8" adapter with the Transit). I wasn't aware that M-Audio even made a FireWire-based card - all I seem to hear about lately is the Transit!

Headroom has some interesting stuff, if somewhat pricey - the Total Bithead is $269 USD and also doesn't have the necessary 1/4" output for my cans. I think I might stick to something a little less expensive for now.

The audiophile is either firewire or USB. One of the two has the better DACs. I don't remember which. Check head-fi or the audio asylum.

Keep in mind M-Audio haven't updated their Revolution 7.1 drivers in two years. For that reason I wouldn't touch them with a barge pole again.