DIY Dac PCBS ( DIR9001,DF1706,PCM1704)
 

I have several DIY - DAC PCBs for sale based on the DIR9001, DF1706 (8x OS ) and PCM1704 (24 bit R-2R, one per channel). The IV is op-amp based, no tubes. This project was done for my personal home use and I have about 5 boards available. All components are surface mount which requires some reasonable skill with a soldering iron.
Below is a link to the schematics, prototype photos, etc. Let me know if you are interested.

http://home.comcast.net/~saudiodac24/site/

Cost estimate update
 

Cost estimate for ICs and passives is less than $300 - not including RCA jacks, volume pot, and chassis. I purchased these from Digikey in low qty. An itemized parts list with costs is included in the link above.