The HDACC by Essence is the digital nerve center for modern audio systems, actually three products in one; a Digital Pre-amp with its own volume control, a 24/192K DAC for use with your legacy analog preamp or receiver, & the best headphone amp on the market. It supports HDMI, USB 2, Optical,Coaxial inputs + 2 Analog inputs with A To D Conversion for digitizing & up-sampling older analog content to 24/192K Hi Res, including Remote Control, and a crisp OLED Display that shows you the native sample rate of the input source and the 5 selectable up-sample rates from 44.1K to 192K to choose from for the output.
Great reviews. Checks more boxes than the Cambridge DAC Magic + recommended above. (See comparison chart on the Essence site.) A steal at $499. Great bang for the buck!