I whole heartedly recommend the EMU 0202 to anyone who is looking for a reasonably priced USB DAC/Soundcard. You can consider the EMU 0404 as well. I compared the two a while back, you can look at that to get an idea on which one to get.
There are several other options beyond 200$, but if you would like to stay in the 100$ territory, the 0202 is hard to beat and I still havent had the urge to upgrade it cos I am quite happy with it.
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Main Rig:Foobar2k+ASIO -> Cambridge DacMagic/EMU 0202 -> Canare+Neutrik IC -> Gilmore Lite -> Beyerdynamics DT770 2005 CE
Home rig : Sony SCD-CE595 -> Onkyo TX-8222 -> Insignia NS-B2111/AT ATH-A700/Sennheiser HD650 recabled Dowin DW12
Portable setup:Creative Zen Sleek 20gb/Sony 618/Zune 30gb -> Super.fi 3/AT ES5/KSC75 w Extra Comfy/JVC Marshmallows 2
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