I'll give another plug for the Emotiva XDA-1. Since I've had mine, I've only compared it to the internal DACs of a couple of different NAD Pre's, a V-DAC II and a DacMagic. I much preferred the sound of the music from the XDA-1. It may very well be the king of the inexpensive DACs at $250, shipped.
It also leaves alot of room to grow, with two coax, two optical and a usb input. I really think that you'd need to spend a lot more money to get better.
It also leaves alot of room to grow, with two coax, two optical and a usb input. I really think that you'd need to spend a lot more money to get better.