Where to spend to get maximum audio quality on a system at a given price

[The Computer Audiophile]

I wish it was as easy as a formula or set of percentages. In my experience it just doesn't work this way. One example is when you find components that out perform everything in a certain class or price level. I know people using $5k Alpha DACs as the cheapest component in the system by a long shot. Pairing the Alpha with $30k in cables is also done. There are tons of examples all over the board.