Audio Research DAC8(released 2010) is a great sounding DAC. It’s good for 24/192. They don’t come up for sale often though. I own one and just ordered a second I lucked into from TMR Audio. The USB does not work well unless you have a 2012 Mac Mini(or older) with the correct driver AND OS X 10.9. And forget using it with Windows! I now use Bluesound Node 2s via coax and the sound is amazing. Expect to pay 1800-2400 if you can find one.
https://www.whathifi.com/audio-research/dac8/review
https://www.whathifi.com/audio-research/dac8/review