Any good quality DAC in $300-400 price range?


I'm looking for a USB DAC that supports all available input sampling frequencies (i.e. 44.1, 48, 88.2, 96, 176.4, and 192) in $300-400 price range.
I've found a couple of DACs that support those sampling rates, but they require a USB to S/PDIF converter.
Is there any USB one that supports all of the input sampling rates and does not require a USB to S/PDIF converter?
Thanks.
henryjudy
if you want an inexpensive dac that does everything... won't work on mac... Musiland Monitor 02US, Musiland Monitor 02 Dragon, Musiland Monitor 03US... they need some real break in, but surprisingly nice sounding.
Thanks Timlub for the Musiland DACs info. Yes, I've heard about the Chinese brand and good quality of their products. It seems to be pretty popular in Korea too. (I've read the article on a Korean website.) Since I'm a PC user (for audio stuff) who uses Foobar2000 for FLAC files playback, I should definitely try it!
AudioGD is definitely worth a look as well in that range, i have an nfb2 and nfn3 so know kingwa's work well enough to recommend it.

good luck , hope this helps :)
I think you should check out a Grant Fidelity Tube DAC-11 with a Western Electric tube in place of the stock one. I have the DAC-09 with the NOS WE tube in place of the stock one and it is a very sweet sounding DAC in my system.
In your budget i guess chinese dacs is the way to go. If you increase your budget, you can buy nice units like the DA-160 with lots if inputs.