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Border Patrol DAC SE-i. A bit over your budget but you might find one used for less. If 24/96 is ok for you the BP is worth considering. Gary Dews of BP offers a 14-day return option if you don't like it. I have one and like it very much.http://www.borderpatrol.net/DAC.htm
OP, I also listen to the NuPrime DAC10 and have no intention of ever parting with it. The soundstage is amazing. It sits in front of a Freya Plus with Melz Tubes and then on to a Bryston 4B3 finishing up with Magnepans. It just clicks...and no matter what the measurement folks say, SINAD is not the end all be all of a good DAC. The output stage, power supply and the synergy with the other components all play a part in the end result. The transparency is so good that you can hear clear differences when rolling tubes...which is my preference for adjusting "color". Best of luck....I would only say that a good DAC is much more than a chip, and newest is not always the best ...like previous posters mentioned it must fit your system.
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