Thank you very much Clive, the magic word is ASIO
I digged in the net and find instructions to make foobar working with asio
I've installed ASIO4ALL, disabled the resample option and now the gap between USB and CD is closed!!!! :)
my notebook is running on win 7, so do you recommend WASAPI anyway?
Only issue, now it won't play 24/96 flac...

