DAC Noob - seeking suggestions


My 2 year old son just broke my Rotel CD player, so I need a new source.

I am interested in the idea of getting an entry level DAC with reclocking/anti-jitter. That way I could use multiple relatively inexpensive digital sources, such as a computer hard drive or an inexpensive CD/DVD player, and still get reasonable quality sound.

My system:
Martin Logan Aerius i
McIntosh MC 2105
McIntosh C 26

I bought all that stuff when I was a bachelor, no kids, and the "toys" budget was a lot larger than it is now. Budget is a PRIMARY consideration. Something that could be picked up used under $300 would be good.

Is there any such animal?

Please be specific with brand names and models - like I said, I am a total noob about DACs.
alath
The $300 is for the DAC only, right? Suggest Assemblage 2.0 HDCD with upgrade or Adcom 700. These are solid designs and very analog sounding for price range. Also the Scott Nixon is very good.
Thanks for the suggestions.

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the quality of the CD transport or digital source does matter
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That's why I was asking about the anti-jitter/reclocking feature - I understand this helps to ameliorate one of the major problems with poor transport mechanisms.

Do any of the suggested units above have this feature?
Monarchy Audio DIP unit can be used before a DAC to reclock and reduce jitter, I sold one for under $100 a few months ago.
I did a search here on Audiogon and what fits your budget and wants would be the Musiland Md-10. You will want USB input for your PC. I am not selling it. I do build DAC kits. This one for the price looks like it is what you are looking for.
Hi,
I have the same setup right now( 2105 and C-26)
And i'm tinking about getting used Martin Logan speakers.
How is your setup sounds like ?
Any problems with old Mcintosh driving ML speakers ?