If you are looking for a good and I do mean GOOD Dac I urge you to look at this.

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G

No this is not mine. I just bought one about 3 weeks ago and I'm done looking. This DAC is the best I have ever heard. At least on the old CDs I listen to. I don't buy music for it's sample rate. I like the music I grew up with. I just wanted to point this out to anyone with a large collection of 16 bit 44.1 kHz files or cds. This is a steal. :

http://www.ebay.com/itm/Bel-Canto-DAC-2-Tara-rsc-master-gen2-interconnect-US-SHIP-FREE-Near-Mint-/141999616089?hash=item210fd63059:g:u4YAAOSwYmZXNRVJ

G

OK. Don't say you weren't informed. This is a upsampling DAC that sounds almost analog. You should read some reviews. Nuff said.