Best Bang for your Buck DAC ?

Running Volumio on rpi4 into a Topping D10s. No complaints. It’s a USB only dac with excellent performance and is powered by the pc. Easily the best $100 I’ve spent. 

I see @loomisjohnson recommended the SMSL SU-9. I emailed SMSL about the differences in the SU-9 vs the M500. SMSL replied that they have tested them side by side many times and there is no audible difference. I suspect that there is something but.... The SU9 has 2 ES9038pro chips, the M500 has 1. The SU9 does have bluetooth, the M500 is a stand alone DAC, they both have a headphone amp, a remote, handle MQA, single ended and balanced output. The SU9 uses the Xmos XU208, the M500 uses the Xmos XU216. Not sure that there is any interest here for the op, but I wanted to at least mention the differences. Good Luck

I'm a big fan of the Schiit Gungnir multibit. After many hours of play I still like it a lot. The others mentioned here may also be good but the Gumby is so pleasant I am not driven to replace it at the moment.

I’m also in the market for a dac since I bought a Musical Paradise MP701MKII Tube Preamp few months back does it make sense to buy a tube dac? The seller is suggesting to get the Musical Paradise MP D2 MKIII which is a tube dac with a AK4490 but can be upgraded to AK4499 but I’m leaning towards the RME ADI2 which is the same price as the MP tube dac.

Another thumbs-up for the Musical Fidelity V-90. I haven’t auditioned all that many DACs, but did take the v-90 to my dealer to run against a Simaudio $1,500 model. Yes, the Simaudio might have had an edge, but not much. I now have a PS Audio Directstream because that’s what it took for a clear step up with upgradability.