what is the best, least costly DAC...?

What is the best, least costly DAC which handles 96kz, 24 bit, with apodizing filter and asyncronous timing to improve upon RAM modified, REGA Saturn CDP analouge out playing complex,at times loud, prog-rock? Also, if it doesen't have USB input, please reccommend the best, least costly USB/SFDIF converter as I intend to play hi-rez files from pc.
Please tell me about your Wyred DAC.
I am just about to spring for a Minerva and I am really very curious.
What did your ears find out ?
If your V-DAC sounds dull and lifeless then I would suspect the digital cable or transport. I admit that it makes little sense to use a $1700 digital cable[Transparent Reference] with a $300 DAC but it works for me. I have found that the cable makes a very considerable difference. HIFICRITIC has tested both the Saturn and the V-DAC, they gave the Rega a score of 29 and the V-DAC 42. For comparison the Benchmark DAC scored 22, the V-DAC got just about the same score as a very expensive DAC from MSB which is close to $10000. They think it is one of the best buys in audio.
So you've had the RAM mods (including the Audio Consulting output Transformers ?)
All you now need is the Vacuum State Terra Firma Lite co-designed by Custom Analogue Audio.... this along with some other enhancements installed by CAA transformed my Saturn by an order of magnitude.
Forget the V-Dac and most others of even 8 times the price, the dual Wolfson 8740 dacs in the Saturn are damn excellent, they just need a PROPER PS and clock PS to really let you hear what they are capable of !



The V-DAC was demoed in several systems that are anything but dull and involving. I know the room very well too, and that wasn't the issue...

Mac seperates and transport with Sonos Faber Cremonas, and BAT and B&W 800 something or other towers. I didn't check the cables, but I'm sure that wasn't it either. When the CDPs' analog outs were used, the life came back.

Everyone likes what they like. What one finds dull and lifeless, another revels in its glory. There's no right or wrong. The V-DAC does a lot of things right. It's very good for it's price. If it had a boogie factor to it, I'd be all over it. It's no Rega in that regard. Rega's typical customer is looking for more than just soundstage, imaging, etc. Is there a way to quantify groove?

And yes, I'm a Rega owner and fan. I haven't heard a budget, so-called giant killer DAC that I would contemplate selling my Rega Apollo for. Not even close IMO.
I don't think the dacs being talked about have apodizing or MP filters. I think the PS Audio PerfectWave DAC is the lowest price dac with these filters (but it is not a low price dac).

The Perfectwave is a good dac. There are many comments from owners on this forum and some reviews on the web. Definitely check it out.