Recommendation for a decent DAC.

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Oh, no more Topping. Owing D30 and it is a Chineese cheat. Realtek chip in a Sony Vaio laptop sounds better. Replaced Topping with $42 DAC a Nobsound 8x TDA1387 DAC/HPA: Nobsound Mini HiFi Sound Card DAC TDA1387 USB 8X Audio Decoding Headphone Amplifier DTS/AC3 Coaxial Optical Digital Output|Headphone Amplifier| | - AliExpress

4x and 8x desktop versions of the same Lee design are selling <$70. All these DACs are DIY friendly, you can tune it for better sound and there are instructions given on this forum.

I must say this small portable DAC reminded me my old PCM-63 based CD player and turned back my attention to the R2R technology. If you want to build your own, there is a long LingDAC thread, with a current incarnation of QuadDAC, recommended.

If you are lucky, you can find a second-hand Audio GD R2R11 for around $250. This is what is driving my Sennheiser HD600 now. It will give you a high-end sound, a new one is only $350. A real bargain for a high-end product, but it is far above the limit, a shipment adds a cost.
 
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