Hi Jabroni,
Thanks for the input.
One question - I have always been told that Optical conversion -- Toslink is the worst of the interfaces because the electrical to optical and optical to electrical conversion adds to the jitter. Toslink creates additional stages that the clock must pass through, picking up jitter due to power/ground noise and the uncertainty of when the edge (logic change) transitions get detected?
I guess what your saying is if there is a difference it is not a substantial enough difference to affect the audio quality?
james
James,
Exactly - especially when there are other parts of the audio chain which are orders of magnitude more important in terms of affecting ultimate sound quality.
I just wrote in the SP3 thread that back then I honestly thought that optical from my soundcard sounded better than coax. Since then, I have had the chance to do more extensive tests with various friends over and as mentioned above, we are satisfied that there is no material difference.
Along the same lines, it's a bit off topic but this is probably a good time to restate my opinion on your inboard DAC that I had installed in my B60 a couple years back. Here's some of what I wrote on June 23, 2005:
"I was ready to be mightily impressed, especially after all the rave reviews but right now I'm just hoping that the majority of you DAC owners can honestly tell me that there is a SIGNIFICANT improvement over time because at the moment I'm not impressed at all. To be perfectly honest, I feel like I've wasted $1 300 because to my ears, there is absolutely no material difference between switching from the DAC inside the B60 and the analogue output of my Sony JA20ES MD recorder / player used soley as a DAC. The source is a Sony RDR 900 DVD recorder / player with the Bryston DAC getting the coaxial feed and the JA20 the optical feed.
Don't get me wrong, I'm not saying it sounds bad - the well built, 20lb, 6 year old JA20ES uses the same DAC and output stage that was in the $3000 Sony XA7ES CD player which was rated Class A by Stereopile. I'm not a happy camper because as per James Tanner, the Bryston DAC and output stage are supposed to be the current state of the art; the XA7ES was more or less state of the art 6+ years ago."
On June 28th, 2005 I followed up with:
"I just want to be clear - I'm not trying to trash the Bryston dac - it sounds very, very good but no better than what I already owned so this rant is basically because I'm pissed at myself for assuming it would be better. After reading dozens and dozens of reviews of hi end dacs, I've come to the conclusion that if you read between the lines they basically all sound the same - the differences are microscopic with words like "slightly" and "a bit" used over and over in almost all reviews of dacs from 1000$ to 10 000$ plus - so (potential) buyer beware."
After many months of listening I realized that
there is a small but material difference between the Bryston DAC and the DAC in my Sony JA20ES. I would bet $1000 that I could tell the difference between the two level matched in a manner that statistically exceeds chance. For comparison, I wouldn't bet 10 cents that I could consistently differentiate between analogue cables not designed as tone controls, digital Coax vs Toslink or a HDD vs CDP to give but a few examples.
To be more precise about the differences between the two, the Bryston DAC sounds more spacious and detailed than the Sony. It also had slightly more bass which is in itself surprising because the Sony had significantly more bass than a very well regarded surround processor that I was (considering) using as a switcher at the time. Finally, the Brystan DAC was smoother and more forgiving in that it could be played longer and louder before listener fatigue set in. In my mind, it is this smoothness which, for whatever reason, only became apparent after extended listening that ended up making a small but material improvement over the Sony.
Chris Russel and Paul Barton, two engineers that I have immense respect for, both maintain that audio equipment sounds out of the box as good as it's ever going to sound and for the most part I agree. That said, I also think that there is something to be said for extended listening - maybe we don't know everything that we don't know.
While I'm at it, I have to say that there is also something to be said for having women listen to and evaluate your system. I love testing friends who come over and I have found that for whatever reason, women tend to be more consistent in discerning subtle but material differences in my system or between recordings. You'd be surprised how many men - many of whom claim that there are massive differences between well ripped and converted MP3s and uncompressed CDs yet they can't even tell the difference between a straight digital copy of a CD using a component CD recorder and a copy using the deck's 20 bit A/D converters! By contrast, women tend to get this relatively easy test right about 75% of the time. Things that make you go, 'hmmm'.
As ever, IMO - and I think it's something that can't be repeated enough - unless you're talking about differences between average recordings vs great recordings, active, boxless speakers vs passive, boxed speakers or audio friendly rooms vs audio unfriendly rooms, all of which can be
huge - to the point that they are instantly recognisable even to children - the differences between well designed audio gear is in general, comparatively subtle.
Never-the-less, as some wise person once observed, the difference between ordinairy and extra-ordinairy is that little extra and while it did take a while, I can now say with absolutely no reservations that the Bryston DAC upgrade has that little extra that IMO, makes a small but material improvement over an already very well regarded DAC.
Let me get back on the topic of this thread for a second before I end: here's a list of the songs that were playing in the last 30 minutes while I wrote this post - something that wouldn't be possible with even CDRs (cuzz no one would be crazy enough to make such an eclectic but great mix):
Loreena McKennitt - The Lady Of Shallott
Coolio - Rollin' With My Homies

Shawn Colvin - Sonny Came Home
Eva Cassidy - Say Goodbye
Seal - Kiss From A Rose
Steve Miller - Jet Airliner (with the extended intro)
Foxy Brown - Oh Yeah
Bon Jovi - Bad Medecine
Bruce Hornsby - Walkin' In Memphis
So yes, the future belongs to the hard disk drive - and the future is now!
God Bless