I have had many Dacs and CD players over the years and currently own a Digital Amplifier Company (DAC) HS DAC. It plays very close to the way tricked out ANK 2.1b Sig Dac I once owned. With the cost of the kit and all of the BG caps, AN Silver coupling caps, AN Tantalum resistors, NOS tubes, AN IV transformers...I had north of 4k into it. The HS DAC DAC is very close at 1/4 the cost.
http://www.cherryamp.com/dac-dac-d-to-a-convertor
http://www.cherryamp.com/dac-dac-d-to-a-convertor