To play MQA audio files on a computer with  Foobar2000 as playback software you need hardware which supports MQA decoding.

Hardware:

• MQA capable decoder with installed ASIO drivers

Software:

• SACD plugin: foo_input_sacd
• Foobar Output: ASIO plugin
• Optional: ASIOProxyInstall

If you have an ASIO supporting soundcard: Select your soundcard with the ASIO protocol as playback device.

Else: Select your soundcard with the ASIO protocol as playback device. In Windows Audio Settings, disable all playback enhancing methods