Simple DIY DAC for Newbie?

This is my first post and I am looking for my first DAC project. I have some experience with DIY Tube pre's/amps and I am about to build a gainclone.

Because this is my first attempt I would like to spend less than $100 and use an easy to follow schematic or kit. Low part count would also be great. Sound quality is not that much of a concern. Just trying to get my feet wet.

Thanks for any suggestions....Lee