honest answer based on some personal experiences and what I found around
on the net: SB built-in DAC is rather good (or rather standard if you
like) one, and buying comparably priced DAC to use it with SB3 would
mostly be a vaste of money, unless it has some other features you need.
I can't talk for more expensive ones (like Benchmark or Lavry), but in
sub $1000 range there won't be much difference (if any) in sound ...
And, remember that the sound of the DAC isn't entirely defined by its
chip.

At least, don't pay the money before you have a chance to listen to it
and compare (preferably in BT). Make sure they are level matched.

The most benefit I got with the external DAC was not direct sound
improvement over SB bulit in, but the ability to go directly into the
power amp, bypassing the preamp.


-- 
slimkid

The sound stage will open up, bass will tighten and the imaging will
improve. DVD performance will also increase substantially.
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