...the two DACs that seem to go head to head in the value for the money sweepstages are the dAck and Benchmark. You can read about both of them right here on Audiogon.
P.S. ...though I have 4 possible DACs to listen to, I have not yet heard the Benchmark DAC. Very envious of the sound a loaner dAck 2.0 production unit I got to borrow for a day.
Happy tunes,