Odd reaction to think of price gouging first;
Some of the ones I've noticed;
Abbingdon Music Research DP-77 (?) EUR3600 "two separate DACs; a
HD 32-Bit DAC and a
Classic 16-Bit DAC "
Anedio D2 DAC USB1500 ESS Technology ES9018 Sabre Reference 32-bit DAC
Antelope Audio Zodiac EUR1,600-EUR3,000
April Music Eximus DP1 USD3200 TI PCM1794A
Arcam R33 "only" stg2000 "2x Burr Brown 24-bit 192kHz Advanced Segment Delta-Sigma"
ATOLL DAC200 EUR1500 BURR BROWN PCM1792 (24 bits/192 kHz)
Audio Research DAC 8 EUR5,400
Auralic 24/192 USB DAC USD1500 ??? (their Taurus is a headphone amp, anybody know it?)
Ayon Skylla II EUR5500 four Burr-Brown PCM -1704K DACs
Bel Canto DAC 1.5 USD1,400
Bel Canto DAC 2.5 USD2,000
Bel Canto DAC 3.5 USD3,500
B.M.C. DAC1 Pre HiRes USBII EUR3200 two 24-Bit / 192kHz TI/Burr-Brown PCM1792 chips with current output
Calyx DAC 24/192 USD 1,800 ESS Sabre 9018
Bricasti M1 USD8000 "24bit delta sigma 8x oversampling"
Devialet D-Premier EUR12000 ????
ExaSound E18 USD2000 ES9018 SABRE32 Reference DAC
Naim DAC EUR2,700 Burr Brown PCM1704K chip per channel
Phase Tech HD-7D192 Yen 250,000 (EUR2,500) ??
PSAudio Perfectwave USD3,000
Resonessence Labs Invicta USD4,000
All, but 1, of these come from digitalaudioblog.com. I can hardly keep up with the brand names let alone have some hope of tracking them down & listening.
There are others from Weiss, PSAudio, Naim, Benchmark, Grace, Bel Canto and so on.