From Steve Stone, an excellent audio journalist
https://www.theabsolutesound.com/articles/how-to-build-your-own-low-cost-high-performance-streamer/
"There is no product category with a wider range of available price options than music streamers. I have reviewed under-$100 streaming solutions, such as the Muzo Cobblestone ($59), and premium options, such as the Aurender ACS10 ($6000–$8000), but these were all “turnkey” products that came completely assembled and ready to install. There is another way—Do It Yourself (DIY). Welcome to the wonderful world of Raspberry Pi streaming solutions. This option isn’t new—computer hobbyists have been using Raspberry Pi’s for years. And even some turnkey items, such as the Bryston 3.14 streamer/DAC I reviewed in Issue 309, use a Raspberry Pi internally as the basis of their own proprietary streamer.
This article will introduce you to Raspberry Pi, and some of the many options for assembly and use. The goal is to encourage you to consider and maybe even try a Raspberry Pi project yourself. For slightly under $100 you can have a Roon-compliant streaming endpoint capable of supporting high-resolution PCM, FLAC, DSD, and even MQA files (if supported by your DAC). How good can it sound? That depends more on your DAC’s capabilities and sonics than on the Pi itself. And if you want to go “ultra-fi” there are power supply and SPDIF upgrades for the Pi that claim an even higher level of performance."

