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
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 ?
If you are going to use USB out of the computer, I would suggest a Musiland Monitor 02US. Through USB this will handle any signal @ 16 or 24 bit with resolution all the way through 192K. Be aware, this unit will not work with MAC and is reported to sound its best with Windows 7 drivers and firmware. Do a search and read the blog on HeadFi. About a dozen people say this is the single best buy they have ever made in audio.
If you are not using USB, I would recommend a Yulong U100. These are both Budget DACs that if used within their strengths will compete at many times their price point.
Sorry, I saw the response in front of mine dated today, didn't notice this is a 3 1/2 year old question. .