Looking for DAC Suggestions for Stereo Video Game Systems 32khz and 44.1khz

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I've recently performed S/PDIF mods on my Super Nintendo and Sega Saturn using the CS8406 digital transmitter. With my current gear I definitely notice an increase in sound quality, but I'm curious about building a high quality external DAC to go along with it. The SNES outputs a 32 khz (actually 31.5 khz but no receiver has complained) signal, and the Saturn puts out a standard redbook 44.1 khz signal, both stereo. Are there any DACs or basic instructions on how to make a DAC I could be pointed to?

I should mention, the Saturn uses either a Philips TDA1386T DAC or a TI PCM1710 depending on board revision, and I'm unsure of the quality of these DACs. Mine uses the later PCM1710.

Thanks in advance!
 
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