The Link DAC is a good choice. There is the soundstream by Krell I believe that are auctioned on this site a lot. I have a Cambridge Audio DacMagic in my second system. I like it very much. For a player the new Cambridge Audio D500 is getting rave reviews everywhere. I auditioned one in my home for a couple weeks. Very well worth the price. List is 450, but it is available for $350 at some dealers.