The Behringer UCA-222 is quite inexpensive and is also good performer. It has optical and USB inputs, and RCA pre-amp outputs. It also has a fair headphone amplifier, but its 50-Ohm output impedance makes it less than ideal for most headphones.
At the time I bought them, I hadn't heard any DAC outside the embedded ones in my PC's, BD player, etc. They received a good (not perfect) review by the engineer who designed the ODAC. I didn't see anything comparable at a similar price.
Is there something better for similar money? I don't really know. However, I am more than satisfied with the UCA-222.
I wanted and still would like to have an ODAC. Maybe next month.
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