Get the DAC-Extasy on ebay for $99 plus $10 shipping, and don't look back:
DAC-EXTASY USB HIGH-FIDELITY PC STEREO DAC w/ LINE-OUTS - eBay (item 260521053379 end time Apr-08-10 13:10:51 PDT)
You won't find a better DAC for even twice the money, unless perhaps you know what you're doing with DIY. Even then doubtful.
I'm looking for a decent DAC and had been considering the uDAC for a while, but this DAC-Extasy also looks (and sounds ) promising. If it's really $99 I'll definitely go for it.
And btw, has hotaudio40 been banned? It says "Banned" under his nickname and he hasn't been online for several days.