I would heartily recommend looking for an ART D/IO or M-Audio Superdac. Both of these go for $100-175 used, and are considered the best "budget" DACs out there. Both of them are also very modification-friendly.
Another option is to pick up a used Audio Alchemy DAC. My usual spots for looking for this stuff are Ebay and Audiogon.
The third option might be to build one of the Non-OS DACs that the guys on here rave so much about (I haven't gotten around to building one yet, so I can't really comment). However, Peter Daniels is selling a DIY DAC here:
http://www.diyaudio.com/forums/showthread.php?s=&threadid=51381&perpage=50&pagenumber=1
I think there are some other folks offering them, too, but you may want to poke around a bit.
Another option is to pick up a used Audio Alchemy DAC. My usual spots for looking for this stuff are Ebay and Audiogon.
The third option might be to build one of the Non-OS DACs that the guys on here rave so much about (I haven't gotten around to building one yet, so I can't really comment). However, Peter Daniels is selling a DIY DAC here:
http://www.diyaudio.com/forums/showthread.php?s=&threadid=51381&perpage=50&pagenumber=1
I think there are some other folks offering them, too, but you may want to poke around a bit.
I'm not associated with any of these folks, but this is what a quick search on Ebay/Audiogon showed up:
ART D/IO - $99 (Buy it now)
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=7304709789
ART D/IO - $159 (Buy it now)
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=3781466506
Audio Alchemy DDE 3.0 w/mods, $150
http://cls.audiogon.com/cgi-bin/cls.pl?dgtlconv&1114074339
ART D/IO - $99 (Buy it now)
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=7304709789
ART D/IO - $159 (Buy it now)
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=3781466506
Audio Alchemy DDE 3.0 w/mods, $150
http://cls.audiogon.com/cgi-bin/cls.pl?dgtlconv&1114074339
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