DIY DAC vs MF Vdac2

hey guys

for about i year now i used the MF Vdac2 with rather good result. for the money it costs, it is a very good unit. but as always, i got the itch to build something new, and a DAC is something i havent tried building yet.

my time, skills set and money are very limited.. so im looking more into a kit that i just need to assemble over a full out P2P type build.. i also prefer a USB DAC as i use a computer as my main source (on a side note - is it better to use SPDIF with a converter or dedicated card?)

with in the 100$ area, any chance to find a DAC kit that will be an improvement over the Vdac2 or am i pushing it here?

thanks a bunch for your help!

Tank out.