Perpetual Tech P1A

one more thought. call them and they will send unit to audition for 30 days (or more if asked). no problems returning mine (p3a too).

I'm using my P1A to upsample and feed my Birdland Odeon-lite. I found the effects very positive. I wrote a review that can be found at-
http://www.audioreview.com/reviews/DAC/product_48011.shtml

Point of note on Jvr's post above. I believe to obtain the 30 day trail, you must order direct from Perpetual, or via AV123.com. I bought mine from a dealer that advertises on Audiogon, and was surprised to find out that the 30 day deal didn't apply to my purchase. Not an earth shattering issue for me, but it may be for others who make a purchase. You may wish to ask before you jump.

I have a TACT 2.0 with DA conversion with a P1A and I love what it does. I run three different digital sources into it and they all sound remarkably better.