Here's a really cheap DAC that I think sounds pretty good.  I got mine
for US $130 new, but the price has gone up to $199 now.  

http://www.zzounds.com/item--BEHSRC2496

It has a DAC, and ADC, and a sample rate converter.  I'm using mine to
up the sample rate from the Squeezebox to 24/96 before going through the
DAC (seems to make the sound a bit smoother for some reason.) Actually,
I'm using the DAC in a DEQ2496, but it's the same DAC).  The headphone
output is not that great, your dedicated headphone amp is far better.  

The SRC2496 has balanced XLR outputs, but I use inexpensive XLR/RCA
adapters (available at any pro audio shop) to connect to my preamp.


-- 
kh6idf
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