FWIW, I used a M-Audio 2696 SuperDAC with my SB1 for a year and found it
to provide a worthwhile improvement but, having upgraded to a SB2, I
find that the internal DAC is better than the M-Audio. I suspect that,
for £200, you'll struggle to find something better than the SB2
Burr-Browns. 

However, I am using my SB2 with a WNA Head-Amp Mk2, the kit for which
is available for around £160 (excluding case - most people use an
anodised case from Maplin at around £10) and is astonishingly good for
the money (IMHO it would be good for three times the money). I use it
with Sennheiser HD-650s and Grado SR-80s and it drive both with ease
and grace. Details on page 17 of the catalogue which you can download
at http://www.wnaudio.com . There's a very informative (but long)
thread on the DIY forum at Head-Fi.


-- 
Fifer
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