Actually, a lot of laptops have decent DACs. My thinkpad has an AD1984: http://www.analog.com/static/imported-files/data_sheets/AD1984.pdf http://www.analog.c

Actually, a lot of laptops have decent DACs. My thinkpad has an AD1984: http://www.analog.com/static/imported-files/data_sheets/AD1984.pdf http://www.analog.com/static/imported-files/data_sheets/AD19... With a SNR of 96dB, you should be able to get all your resolution out of anything originating from a CD. HOWEVER, Sometimes recording equipment drives inputs much better than cheaper chips, so you get that difference in sound quality. I have some Audio Technica ATH-M40fs headphones that prefer pro stuff because of their 60 ohm impedance, but even on a laptop they sound great (Which for me means flat) http://www.audio-technica.com/cms/headphones/7c784888146c212e/index.html/ http://www.audio-technica.com/cms/headphones/7c784888146c212... They also handle up to 1.6W power (8 times that of an AKG k240 :)