http://forums.afterdawn.com/thread_view.cfm/14774 All audiophiles are recommended to check out the Foobar2000, that now also includes a resamplging DSP to improve quality on SB (and many other) soundcards that force-resample to 48khz.
A phono pre-amp is critical, to restore RIAA equalization and, if necessary, to boost the signal from a magnetic cartridge. The best site for information on this process is -- http://www.a-reny.com
