Count me as a skeptic, or at least I used to be. For years, I kept hearing about DACs and wondered, "What's the fuss?" After all, my gaming computer boasts an impressive ALC1220 120dB(A) SNR HD Audio with Smart Headphone Amp, which automatically adjusts to my headphone's impedance, preventing issues like low volume and distortion. So why bother with an external DAC? What's the real disparity?Well, let me tell you, there is a difference. I used to think the internal DAC was adequate, at least until I put it to the test. Trying to discern between lossy, 32-bit, and CD quality on a website, I struggled to notice any distinction—until I encountered an unsettling buildup of distortion or echo, especially during extended YouTube sessions. That's when I decided to give a Creative Labs external DAC a shot, and the improvement was striking. Suddenly, the sound was cleaner, crisper.I have an external DAC connected to a Dayton Audio amp and some custom Scan-Speak bookshelf speakers. Even an older Creative Labs external DAC proved superior sound compared to internal motherboard dac's. But alas, it began causing speaker spikes at computer startup—a nuisance I couldn't tolerate. So I ended up purchasing the FiiO K7, and it was another noticeable enhancement. Remember to adjust your audio settings in preferences when you make the switch—it makes a difference. The K7 surpassed the Creative Labs DAC by a significant margin. With it, I aced the audio test, pinpointing the lowest quality every time, though distinguishing between lossy and 32-bit remained a challenge.Fast forward, and my curiosity led me to the FiiO K9—so of course, I had to get it. While the difference isn't earth-shattering, the wider soundstage and tighter bass control are undeniable. The theatrical presentation is a treat, especially for movie watching. As someone glued to my computer, any sound enhancement is welcome. Is it worth the $300 premium? Maybe not for everyone, but I certainly prefer it. I'm now a firm believer that DACs make a significant impact. As for headphone differences, I couldn't tell you much—I'm more of a speaker aficionado myself. My Meze Empyrean headphones sound great, but nothing beats the immersive experience speakers. Of course there are differences in how it drives the headphones but I couldn't tell you the nuances between the k7 and k9 on headphones. As a preamp though it works wonders.