DAC kits & schematics? Is there a really good?

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I am looking for a DAC kit or schematic, i could make pcb myself too so pure DIY is allright too.

Unfatiqueing and a bit warm wouldn't do bad at all, something nice enought to connect zoneplayer zp80:

http://he-japu.blogspot.com/

"For testing I connected Sonos ZP80 player's digital out via Siltech G6 Golden Ridge digital cable into my Mark Levinson 390S CD-processor's digital in. This was to assess Sonos system's performance as a transport, using the same ML 390s 24bit/352.8kHz DAC as I normally use when listening CDs.

Result was startling, i.e. I could barely hear any difference."

-Does anyone have recommendations for a really good DAC? :D
 
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