Looking for cheap SPDIF DAC kits?

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I'm in need of three SPDIF DAC's, they don't need to be "OMG this $100/ft speaker cable sounds great!" type exotic, just good quality. I would like unassembled kits with all parts needed or fully assembled as long as the price is around $50 each. Oh, and with single ended outputs.

I didn't want to post this in the trading post because I won't need to purchase them for awhile, just want to know what my options are.

Thanks. :D
 
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