FWIW I have been using an S.M.S.L Sanskrit and it sounds greatto these ears. It uses a decent Wolfson DAC (8471 I think) and has S/PDIF, TOLSINK and async USB although I don't use the USB or high bit rate playback. I am sure you could find better. But for $104 delivered I'm pretty happy. It's a huge improvement over the 4.5mm jack on the computer.
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