Any good quality DAC in $300-400 price range?


I'm looking for a USB DAC that supports all available input sampling frequencies (i.e. 44.1, 48, 88.2, 96, 176.4, and 192) in $300-400 price range.
I've found a couple of DACs that support those sampling rates, but they require a USB to S/PDIF converter.
Is there any USB one that supports all of the input sampling rates and does not require a USB to S/PDIF converter?
Thanks.
henryjudy
The Schiit BiFrost is supposed to be excellent. I haven't heard it, but I've read alot about it. It runs new $449 with USB input.

http://schiit.com/cart/index.php?main_page=product_info&cPath=0&products_id=7
Thanks Mofimadness for your quick response.
I did a little bit of research on Schiit BiFrost and found that it doesn't do upsampling as others normally do. So it may not be the one I'm looking for.
Has anyone heard Cambridge Audio DacMagic 100? It seems to be quite interesting. Not sure about the sound quality though.
Wyred4Sound has come out with a $400 mini DAC. If it is a giant killer like the DAC2, it might be the one:

Wyred4Sound MDAC
With a bit more research you'll find you don't want the DAC to do the upsampleing unless it has defeatable filters, not likely at this price point. Upsampling can be accomplished with playback software such as Pure Music.

All the connectivity features, and kHz numbers are simply fluff compared to the quality of overall design and resulting sonic quality of the DAC's output. It's not unusual to see people using an $1800. USB to SPDIF converter with a $700. DAC

The Schiit Bifrost is actually a very good, if not currently one of the best, suggestions at this price point.

http://www.digitalaudioreview.net.au/index.php/audio-reviews/digital-source-reviews/item/330-schiit-bifrost-24/192-dac-akm4399