@Houstonjazzfan: I look for the same thing in a DAC. I've enjoyed good analog playback, but want the convenience and flexibility of digital.
The NOS DACs give me that sense of presence and air. The Shigaraki DAC (which is simple enough that I can build my own) is one design I really like.
I also like the Altmann Attraction DAC, but it's battery powered, so not as convenient.
The Naim has the sound that I like, is very flexible, upgradable with Naim's power supplies and processes way past 24/192. It also sounds great with my Mac, which is what I prefer to use for digital playback.
Another option that I like is the Wavelength DACs. They sound very good, with an "analog and tubey" sound. (I don't think "tubey" is a word.) :D
I own the PS Audio combo that has been recommended, but I'm thinking about selling it. It's a great piece of kit, but I prefer the Naim. The PS Audio is very detailed and clear, but that leads to a more analytical sound. It's not a bad thing, just not my thing.