[TF1216]

Check out this interesting blind test done over at Tom's Hardware.  Fun little read 

http://www.tomshardware.com/reviews/high-end-pc-audio,3733.html

[JLM]

Yep, not all that surprised by the results.  But I'm a 'speaker guy'.   

[JohnR]

I'm not sure that it could be considered terribly accurate or fair to refer to the Realtek chip as "costing $2", as that's the price of the chip bought in large quantities. No doubt the ESS9018 costs less than $2000 when bought under the same conditions.

[Letitroll98]

I agree, to implement the $2 chip you'd need a new motherboard if not a whole new computer, which then brings in the sound card option as the more viable one.  Regardless, I found the comparison interesting if rather incomplete, as there really wasn't a SQ comment, just as to whether a particular headphone could be driven off the board or device.  But if you were in the market for a new computer, would the Realtek chip be all you need?  I really don't see it as true competition for even a medium quality separate DAC with headphone out.

[Folsom]

The most expensive DAC in the world doesn't break $70 for the chip itself (it uses 16 of them I think).