Would this be cheap enough for you?!
http://www.amazon.com/FiiO-Digital-Analog-Audio-Converter/dp/B0053VKP8S/ref=sr_1_5?ie=UTF8&qid=1326195586&sr=8-5
I have one and it betters the analog outs of my Oppo.
or just go for this-
http://www.amazon.com/gp/product/B00365ECEQ/sr=1-3/qid=1326195918/ref=olp_product_details?ie=UTF8&me=&qid=1326195918&sr=1-3&seller=
http://www.amazon.com/FiiO-Digital-Analog-Audio-Converter/dp/B0053VKP8S/ref=sr_1_5?ie=UTF8&qid=1326195586&sr=8-5
I have one and it betters the analog outs of my Oppo.
or just go for this-
http://www.amazon.com/gp/product/B00365ECEQ/sr=1-3/qid=1326195918/ref=olp_product_details?ie=UTF8&me=&qid=1326195918&sr=1-3&seller=