Very good DAC with volume control output

Wavelength Cosine, one of the very best. Find a local dealer and listen for yourself.

Buy the Metronome C20 and the DACT volume pots. Performance of this combo is comparable to DAC's and Preamp's costing tens of thousands of dollars! Tube sound with the slam and unlimited frequency extension of solid-states.

You might want to consider the dCS Delius or Elgar. Cheers - Dan

Levinson #39, while it's both a DAC and player, it has a very good volume control that is purely in the analog domain.

Birdland too. But I have not heard it.

Wadia 27ix is one of the best. Class A+ in Stereophile.

Another wonderful choice is the Camelot Uther. It has a superb integral analog volume control. According to Mel Schilling, president of Camelot, the 24 bit/192kHz upsampling upgrade should be available in a month or so. The Camelot is already a wonderful DAC; it will be interesting to see what the upgrade can do.

The EVS Millenium DAC II has an option that includes their EVS Ultimate Attenuators (www.tweakaudio.com). They have supposedly started shipping them recently, but I don't know if that's true. They've been delaying the ship date since last September.