Experimenting with the 205's features, I tried to get multi-channel audio to the OPPO's usb DAC. First went to Acoustic Sounds and downloaded a 24/192 multi channel FLAC file, then downloaded Foobar 2000 and imported file to player. Next, I downloaded driver needed for usb DAC and went into computer's control panel to enable the OPPO as default. I also went into advanced section to set output to 24/192. After this, I attempted to play the downloaded file, after setting the OPPO's input to usb DAC. It plays, but not in 6 channel as the file's properties box indicates are the number of channels in the file. All I get is left and right channel. Now, I abandoned Foobar, and opened iTunes to see what would happen when I attempted to play the hi-res stereo files there. To complete the necessary action, I turned off the 5.1 channel preamp and turned on the stereo preamp to input the OPPO. Next I pressed play on iTunes player and my TV monitor indicated I was receiving at a data rate of 24/192. I first listened to Sonny Rollins. I've gotta tell ya, he never sounded better. Previous to this my only experience with this particular hi-rez download was through a Creative Sound Blaster X-FI HD converting usb output to optical S/PDIF at 24/96, which I thought sounded pretty good; but, the OPPO sounds better. At any rate, I just don't know how to play multi-channel from computer through the OPPO. So, I'm going to need someone to tutor me I suppose. One more thing, using the usb DAC is not just a one button pleasure. The process to play is: turn on computer, open iTunes, click play over selection, turn on OPPO, turn on TV, turn TV's input to see OPPO on screen (this is necessary to understand next step), turn OPPO's input to usb DAC, turn on pre/pro and set input to OPPO, turn on power amps for front channels and sub. I think that's it. Definitely not something my wife could do without some instructions and me getting a lot of hostilely from her about the matter. My thinking now is do I want to spend money for hi-rez instead of AAC. Hi-rez music costs twice or more than what I'd need to pay for same music in AAC; and, I need to buy complete albums. Next, do I want to pursue multi-channel downloads. Multi-channel SACD is cheaper, I own it, no crash worries, and less physical effort to enjoy. To make determination between AAC and Hi-res, I will likely need to listen to some music which I have in hi-rez, as well as in AAC on the computer. P.S. I just went back to the OPPO web site and it appears to me, from re reading the specs on input the usb DAC receives, that perhaps it's just a two channel device, although in eh manuel it says the usb DAC terminates at both stereo and multi-channel analog outputs.