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Surprised the new $200 Schiit Modius hasn't been mentioned yet. https://www.schiit.com/products/modiusUnison USB, optical, coax, and AES digital inputs. Based on the AKM AK4493, balanced and SE outputs, with separate analog output stages for balanced and SE outputs. Available in black or silver. Plus the cherry on top is that, like all Schiit products, it's made in the US if you care about that sort of thing. I got mine about 2 weeks ago. And it sounds absolutely amazing IMO. I've been trying to decide if I like it better than my Modi Multibit and I think I do prefer the Moduis. The most obvious difference is that it seems to have a little bigger soundstage than Mimby. There some other finer tonal differences between the Mimby and Modius. I'm not great at describing finer sonic details but you can read more here https://www.head-fi.org/threads/schiit-modius-discussion-199-balanced-ak4493-dac.933895/I highly recommend it.
so in the slighlity more than peanuts category, i have been fooling around with a new topping e30 dac. I am very impressed. It is incredibly linear and does not emphasize any part of the sound spectrum in a very good way. Impressive clarity for 130 bucks......
All the DACs using AKM chips will likely vanish from the market place pretty soon.The entire AKM factory burned down to the ground in Japan a couple of weeks ago and there will be no new production of any AKM parts for at least a year according to our factory rep.Buy one now if you want a AKM based DAC.Frank