Looking for a Cheap DAC?

I agree with the recommendation of the Simaudio 100D. It's great sounding, exceptionally well built and a bargain at its used price.

I have one in my office system and am amazed by what it contributes to the realism of the sound from a computer based system.

Peachtree! Big Bang for the dollar!

I like the ifi micro idac2.  I don't think I paid a lot for it, and it will play DSD files natively.

I am going to get a new Oppo disc player and use the DAC in it for a while.

Why would you get disc player just to use its DAC? If you don't need a transport, for a relatively modest price you can get a Cambridge Audio DACmagic Plus. I've been using one with my old CD player and its pretty decent. I just replaced the wall wart that came with the unit with a regulated linear DC power supply and it gave it a nice little boost in dynamics.