I don't any for that cheap since I'm a n00bie here, but I'm planning on getting the Zero DAC it's also a pre-amp and amp, but most just use it for it's DAC capabilities. It's an awesome value bargain, but so far everyone I've seen bought them from ebay or from forums here or elsewhere. Here's a review link by Penchum:
It is over your budget, but just a possibility if you want to buy it since it's a 3 in 1 thing so it'll save you money instead of buying many separate components.
remember, a USB DAC won't help your Audigy 2, it'll bypass it, so you need something that can take optical or coaxial (do you have the little dongle to get optical out? if not, just go with coaxial (you'll need a TRS to RCA cable to take advantage of it, its simple though))
Since the Audigy should already give you a SPDIF out, the Zero looks like a really good value (haven't heard it, but nobody seems to do anything but praise ot for the money). As the 707, if you get listening fatigue from harsh brightness, avoid it. It's subtle, but there. If you're fine with that kind of sound, it's an awesome value (I can't wholeheartedly recommend it, but mine is not going to be fore sale any time soon).
Hi. You are the first person I see here with lower budget than me. But why do you need a cheap dac anyway? As for me, I'm saving money for a better one to get a larger increase from my soundcard.
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