Headphone volume aside, the DACs in computer soundcards and laptops can be quite variable in quality, so it's worth considering an external DAC. I know people in this forum like to bang on about DACs being a "mature technology", but that's only relevant if that technology is implemented in the device in question.

Shane, we should "bang on" about the realities of modern audio technology when sellers of extravagantly priced items appeal to the uninformed or gullible audio consumer.

FYI As my mobo uses the Realtek ALC1200 manufactured specifically for ASUS there are no published specs, though xbitlabs published the following test results in 16bit 44kHz mode:

The testing on of the E10 would indicate that this is way better then the mobo (if I read it right) - http://nwavguy.blogspot.com.au/2012/01/fiio-e10-dac.html:
- Freq. Resp. 10K = +/- 0.1 dB A
- Noise A-Wtd dBu = -98.3 C
- -60 dBFS DNR dB = -97.6 C
- THD+N 0 dBFS 10K = 0.005% A

Wow - something is really odd with the Flying remote. At 90-100% all of a sudden you get a bunch of Hiss even when then is no music, but here is the oddest bit....it introduces hiss on the headphones as well connected to the DAC + Vol will drop significantly on this output. I'm a bit worried that there is some form of short on my remote passed the 90% level (and I've already fried one of the Audiobyte Drivers which thankfully Axiom is replacing)....

The biggest step up that this DAC will provide over your computer is its excellent and LOW headphone output impedance. This where the most obvious differences in sound quality come from between different DACS, amplifiers and MP3 players. NwAVguy measured it at 0.5ohm which is superb.

I'm not disagreeing with you John. It's just that, as you say, not all DACs are built to the same standard.

nWavguy's bench test results certainly fall in line with what you are saying. Performance standards for outboard USB DACS are all over the map in terms of output impedance, frequency response, THD+N, IMD, max output, jitter ect. The variations among these DACS are so great that some will even degrade fidelity.