I've posted a similar thread like this but it was under 100, I've got a little wider budget now. Size does not matter, I'm all on quality, and I'm not brand picky either, from china on ebay? Sure, why not? It'll be paired with an O2 amp and T50rp's. Shoot.
Best DAC under 300$
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If you're happy to DIY one and quality is uppermost, then I'm doing a DIY project over here - http://www.whatsbestforum.com/showthread.php?8858-Digital-that-sounds-like-analog&p=158084&viewfull=1#post158084 Price for all the bits probably under $300 but needs a lot of care and attention to detail. Definitely not for the faint hearted but awesome sound I confidently predict