Benchmark DAC-1 is probably the best value at this pricepoint (<$1K). It has the advantage of balanced outs as well - make sure to get a new one, not a used one. They have improved significantly over the past year.
The Perpetual P-3A can also sound as good as the Benchmark, but not without a lot of mods. the advantage of this one is that it has an I2S interface, which is a direct path to the DAC chip. With a USB to I2S converter, such as the Off-Ramp I2S, this is the simplest and best-sounding of the computer interfaces.
The Perpetual P-3A can also sound as good as the Benchmark, but not without a lot of mods. the advantage of this one is that it has an I2S interface, which is a direct path to the DAC chip. With a USB to I2S converter, such as the Off-Ramp I2S, this is the simplest and best-sounding of the computer interfaces.