What is the best complete DAC with TOSLINK for <$200?

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I know this goes against the DIY nature of this board, but I am am skeptical of a lot of the reviews and claims of many DAC manufacturers, and I trust this audience knows about the technical merits of various products. I am hoping to find a complete (or nearly complete) DAC that has TOSLINK inputs for source from a Mac computer or Airport Express. I would also be okay with a nearly complete solution (i.e. board without enclosure and separate power supply). Having pre-amplification and analog based volume control would be big bonus. Also would appreciate balanced outputs or analog pass-through.

Any thoughts?
 
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