I have been Using a Musiland Monitor 02US, It has a built in power supply (not through USB), it has optical, spdif and USB inputs, it will out put all rates from 16/44 to 24/192 through all inputs and after burn in sounds very very good. It is noticeably better than my NAD 515BEE cd player. Be aware that if used for computer audio that it will not run MAC, has proprietary windows drivers only. This is around $150 on ebay. At $300, I would recommend the Musical Fidelity VDAC 2. I don't believe either will work with a BluRay. I would guess that if you got a cheap cd player and deadened it with lots putty or other dampening material, then ran through an optical or spdif, you would have very satisfying results. Good Luck, Tim