Shortly after Christmas dannyc (a self declared hi-fi nut) and I (a man with time on his hands) will be comparing the analogue audio performance of his new LynxTWO sound card (approx £1,000) and my RME DIGI96/8 PAD (approx £300). Both sound cards have extremely high quality audiophile class DACs. LynxTWO is currently considered the highest quality PC sound card with specification in excess of what is required for SACD or DVD-Audio. Good review can be found here. A few months ago I have done a similar comparison with the kind help of Charlie Whitehouse. At that time we were comparing the quality of the SPDIF output. The discussions can be found here and here. However, to fully appreciate the performance of those two sound cards vs. high-end CD or DVD players, we would like to get suggestions as to what we should be comparing against and if any of the proud owners of such precious (and seriously expensive) players would be willing to participate in the shootout. This comparison may answer many questions regarding the perceived inferiority of personal computers as audiophile sources. Dan plans to replace his Naim CDX player with an HTPC setup based on LynxTWO. We will be comparing 2-channel performance using Dans Naim based set-up.