Best Dac with USB input for $1,000 or less

With the Havana the other SPDIF options do sound better to my ears. I don't agree with the previous post - I think the Havana is a damn good DAC for the $, but I would not use the USB input. Use optical or single ended. If you must go USB I'd look at the asynchronous implementation by Wavelength, or options by Empirical to get zeros and ones off your box. Both are more expensive. I think the inexpensive USB/SPDIF conversion in DACs at that price point just don't sound that good to my ears. That said, the PS Audio DLIII in stock form and various forms of upgrade might be a good choice if you simply must go that route and want to stick to that budget. I have a stock one in my office system and use the optical input - I have compared and it does not give up much via USB as the Havana does. Not sure how it accomplishes that...perhaps better jitter reduction? On the used market a stock one is half your budget, while you can get a pretty pimped out version for $1k. No experience with the flashier versions. Good luck!

05-31-10: Mb9061
Sorry, as the others have said, the Digilink III from PS Audio may do the trick too for USB under $1k, but some have reviewed it and compared it to the Benchmark DAC1 (analytical/detailed sound).

I'm not a Benchmark fan and have listened pretty extensively to that DAC having owned a USB version and borrowed the previous version. I can tell you from my perspective I would have never thought to compare the DLIII with the Benchmark sound - they do not remind me of each other at all. I find the DLIII to be more natural sounding, not at all sterile or strident and very engaging. The Benchmark would always grate on me, especially in the upper frequencies...but overall it always sounded to me rather artificial and squeeky clean, and yes, sterile. I've heard it sound good in other systems at shows, but not in mine nor my friends. Anyway, I can't imagine what similarities it shares with the the DLIII in terms of sound qualities. Just my .02 cents.

Tranquility DAC? I seem to recall a lengthy horn-tootin' post on that DAC over on AudioCircle - was that you on that trumpet as well? I haven't heard much else about it except [URL=http://forum.audiogon.com/cgi-bin/fr.pl?ddgtl&1258679140&read&keyw&zzdb+audio+labs+tranquility+usb+dac]thisvery tranparent shill post[/URL] here on Agon. I have not found sustain and decay to be missing in digital. Did you find it to be missing in those other DACs you mention comparing it to?

Yes I did on the DAC's that were mentioned because its not a characteristic of digital (good or bad).

Sorry, I don't think I understand you. Sustain and decay are characteristics of sound, so yes, in that respect they are certainly not a characteristic of the digital system that may be rendering them. How can they be "missing in digital", or present with one DAC and not with another? The way you have stated it, to me implies that when listening with an Ayre DAC sounds cut out abruptly, and the natural decay of the sounds that were recorded (and which exists on the digital recording) was just not there via your system... While that same missing decay was present with the other DAC you tried. And how was sustain missing? From wiki: Sustain level is the amplitude of the sound during the main sequence of its duration. How can this be missing from digital?