I don't know of any great sites (though I've subscribed to this thread so I can find them out, too.) I did build an HTPC for audiophile use and here's what I did: I have an RME Digi96 feeding an external audiophile DAC through AES/EBU. Works very well though I admit I didn't try any other cards. The key is keeping the thing quiet: one thing I did not do but may have if I did it over would be to use two PCs, one very low power/low heat (possibly fanless) client and a server in the closet with all the drives. The reality is that if you are using audio only you don't really need much processing power. I've used J River Media Center to rip all my CDs in lossless format (I've used APE). The one last issue is managing a large music collection. I highly recommend NetRemote ( www.promixis.com ) because then you have bi-directional control (so you can search for tracks) without have a TV or other display.