I am totally new in Hi-Fi but though I would try to get a decent dirt cheap dac to play with.
Have no soldering skills at all but can hire a friend of mine for that.
 
Looking at this board: http://www.ebay.com/itm/Full-Assembled-WM8740-DIR9001-DAC-Board-Decoder-Board-/141919127118?hash=item210b0a064e
 
I saw a review of that board and it seems excellent for that small amount of money.
And the reviewer mentioned that it´s possible to get even better SQ by switching to another opamp, better dac chip and work on the powerfiltering.
 
So I was thinking of buying that board, same seller can also provide with a sligtly better opamp, LM 4562 wich I easy can switch.
He also can sell a slightly better dac chip WM 8741, my friend can solder that I hope.
 
About powerfiltering on this board...I have no clue 
 
Edit: I am going to use a spdif converter to this one, not USB input.
 
Any inputs on this?
 
Thanks in advance!

http://www.diyaudio.com

The advice you can read there will be invaluable.

Thanks, I will check that out.
I won bidding on that board with better opamp, WM8741 dac chip and powersupply for a total of stunning $ 55  fright included