Dgaylin - Sorry, I didn't mean to imply that the Benchmark isn't a great DAC, I had one for a couple of years and really enjoyed it. No doubt it's better than the Beresford in most systems but it's three times the price of the Beresford, either new or used, and the original question was about cheap DAC's. I did have the Beresford with upgraded opamps but never compared it to the stock model.
My experience has been that the cost of good-sounding DAC's is coming down rapidly as there is more and more competition in the rapidly expanding computer to audio system market.
My experience has been that the cost of good-sounding DAC's is coming down rapidly as there is more and more competition in the rapidly expanding computer to audio system market.