I'm thinking of putting together an audio pc - simply to rip cds (either wav of lossless compression) and then playback. i was wondering if anyone had tested the sound quality of the via M10000 mini-itx spdif output. from what i've read it may not be suitable as it seems to upsample to 48khz but it does take a pci card, so I could always replace it with a 'proper' card. the advantage is that the mini-itx machines can be run totally fanless thereby cutting down noise. ideally, it would be running linux though this usually means drivers are a problem so i may have to resort to XP. any suggestions?