Sorry to revive very old post, but it's a timeless topic: "hearing PC power noise via DAC". All solutions so far have presumed this noise is present and needs to be removed: at source (PC power conditioning, expensive PS, etc), in transmission (toslink works if DAC not powered by PC), or even from the post-DAC signal.
These are all much more technically difficult and expensive than fixing the root of the problem: decouple the DAC entirely from the PC's power. This can be done with a USB hub. The PC's USB connection to hub may be noisy, but who cares, it's digital, then repeated - a USB hub is very similar to a network switch. The hub is independently powered from a cleaner source, maybe 20 feet from PC, so the USB signal to DAC has a clean power baseline, no PC noise to remove.
I'll point out that the PC noise problem is many problems: PS noise, component noise, fans, wall line noise... All irrelevant, just decouple all of that from the analog chain with a USB hub.