[Douglas256]

While it isn't one of the classic suggestions, I've had very good luck with the Benchmark DAC1. It is all the rage in the professional audio circles for it's ability to deal with jitter. Since you will be using your computer, it is nice to be able to feed in 24 bit/192 kHz into the DAC1. I'm sure if you called the pro-audio shops around your area you could hear what it sounds like in person -- something you can't do with the used markets.