Sure there is. It is unknown to headfi but nothing something like overrated and overpriced Benchmark DAC1/Lavry DA10 etc, honestly I do not know how these could gets lot of positive feedback but it is my experience your can be different.
I recomend your friend try Casea Lyra Digital. Sure if he do not need XLR outputs or AES/EBU.
Optimal for Lyra Digital is transport something like Asio - Juli@ with plugin SoX, even better with synchronic clocks of course. Depends what CD player have your friend, many cheap CD players do not have quality digital input. Price is around $1000 +- according to actual rate.
edit:
Quote:

Looks interesting but I cannot find much about this by Googling. Can you point me to where it can be purchased and a site showing all specs?
TIA
John
www.casea.eu (location Czech Republic)
Edited by knopi - 8/8/10 at 12:03am
























