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I noticed the Best Buy that I bought my UDAC-2 from has put another one in that store. If you are new to the hobby and are considering getting a DAC, the Newforce UDAC-2 is a good place to start. At $119, it will not break the bank, but will give you a good taste of some nice digital audio.
Simply look the item up at the Best Buy site, click on it, then click the check store availability. Enter your zip code, then look to find a store that says available in store. It will be written in green. Give the store a call to get someone to put their hands on it before you hop in the car. The unit powers up right from the USB and is plug n play. Being able to get your hands on a DAC in a local store is nice.