I have an Oritek 4.0 DAC (Ori's mod of a Zhaolu 2.5), which has been upgraded, for $75, with the 4.1 power switch to avoid the known problem of the signal sometimes not locking in. Coax and Toslink inputs. Google a gaggle of opinions on this DAC, including here, and you'll find that folks think this is something pretty special. (This one is a relatively recent version that has a silver Oritek faceplate.)
$375, plus 3% for Paypal. At $375, I'll include a 1m Acoustic Research digital cable (from the same line of ICs that Sam Tellig got all hot and bothered about a few years back). For $395, you can have a custom Canare cable that's even mo' better.