I'm looking for a DAC under $100 bucks. USB or optical in. This will be used with a Go-Vibe 6M and Etymotic ER-4S. I listen mainly to rock. Thanks for your input! 

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Monster Cable Entech Number Cruncher
I see them on eBay for under $100.00. http://cgi.ebay.com/Entech-Number-Cr...QQcmdZViewItem |
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I thought I had read good things about the Trends UD-10, I think they are around $75-$85 and they have to come from China, so with shipping it may just squeek under $100.
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I personally have found that cheap DACs are not much better than a good sound card, if at all. I would save my money for something nicer.
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People who say the sub 300-400USD DACs make a 'huge' difference or 'stomp' on the DACs built into certain soundcard often make the mistake of coming to that conclusion because they've necessitated the use of an external amp when they bought an external DAC. This will more often than not skew the whole issue.
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