Ok, I asked this over in Head-Fi without much results sadly. I probably won't see much here either, but I have to at least ask. Oversampling DACs have always been described as trading an added harshness for more clarity and I have to agree on the harshness. I've tried a few sound systems, including some external DACs and just recently got the E-MU 0404 PCI which uses an AKM DAC (and, I must say that of all the DACs I've heard, I do like the AKM best overall) but the result has always been the same. It's not a HUGE difference, but I'm finding that it's enough to not sit well with my current headphones (which I will admit are a bit on the bright side.) Even on my speakers it can be a little bit harsh at times. When I compare with something that uses a non-oversampling DAC such as my SCPH-1001 PSX system among other things I have to say that I truly do prefer a DAC that doesn't oversample. Unfortunately, getting truly good sound without oversampling can be a bit hard whereas oversampling is a pretty easy method to do it, so almost everything has switched over to this method.
What I would like to somehow do is find a way to listen to my music at home at least with a non-oversampling DAC. Preferably without it costing me an arm and a leg given that I'm pretty broke ATM. Now, it doesn't necessarily actually have to be a soundcard. In fact, I was thinking I wouldn't mind it at all if it were some sort of receiver even. Obviously I don't need some gigantic surround receiver or something though. My 2.1 speakers have their own amp and work just fine for my needs (and if I were to change I'd go to 2.0, so I'd be even further away from the target of surround receivers.) My headphone amp is just about perfect I find when I plug it into things like that PSX. (It's known to be relatively neutral with just a hint of warmth in the mids, which suits me just fine) so I DEFINITELY don't want it to be amped since it's highly unlikely it would happen to sound quite as close to perfect as this and frankly isn't even that likely to be oriented at headphones at all. In fact, it's not impossible that some might not be able to handle my headphones since they use a low impedance at the cost of a higher current. (In other words, I need an unamped line output.) Rather than having to be a soundcard, if it can take digital output (coax or optical -- either is fine as my gaming/etc soundcard can do either one as can even my onboard SPU and if worst comes to worst, I can get a converter later) it would work just fine for my needs.
The key problem, and one of the biggest reasons I can't just use any old receiver is that I'm looking for one with a good sound quality to it. Ideally maybe even something AKM (though I realize that's probably asking a bit much -- but then again, maybe this whole thing is asking a bit much...) Really though, it's pretty hard to find many things without an oversampling DAC. I remember a while ago I found an external DAC+amp that didn't use oversampling, but, I really couldn't afford one that expensive now and obviously I don't need the amp section (which basically means just that more waste of money even if I were to buy that one...)
Any thoughts?
