I have spent a lot of time researching this subject. You are in for a treat because the DAC is one of the most important parts of a modern system. The processing of the data and conversion into an analog signal is certainly the weak link in digital music. There are various products that do this well. Some use tubes and some solid state. I recomend you research Birdland, Bel Canto, Musical Fidelity, Chord and the one I bought Reimyo DAP-777. This is a personal choice and will require lot's of listening of many different pieces of music to make up your mind what you like best. I think this is one of the best places to go used or demo on since the DAC prices drop fast once new technology comes along.
PS Rhyno - leave the politics out of the discussion. We all get along better on this site without it.
PS Rhyno - leave the politics out of the discussion. We all get along better on this site without it.