you could start with a musiland monitor 02 ... it´s not really a DAC (it´s an external soundcard with built in headamp ... it can´t process spidf coax or toslink singnal only usb) but it´s great! value for the money (~120$) ... search the forum, you´ll find nothing else but praise. Another plus for this little thing is, that you don´t need to ditch it when upgrading your chain, because it is also an excellent usb -> spdif transport.
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