This is a high fidelity external USB Soundcard / USB Headphones project that can be built for your PC or Mac. It is based on the latest PCM2706 IC which functions as a high quality, crystal clear 16-BIT Stereo DAC. It is a single chip digital-to-analog converter that offers two D/A output stereo channels, digital S/PDIF output and requires very few external components. PCM2706 includes integrated USB 1.0 & USB 2.0 compliant interface controller and it is conveniently powered directly from USB connection. PCM2706 is a USB plug-and-play device and does not require any driver installation under Windows XP and Mac OSX. Link
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