DACs with volume control ?

It looks like the Perfect Wave from PS Audio is going to be the best DAC in the world.

The Berkeley Lab Alpha Dac has volume control.

Monarchy M24:

4 X 6DJ8, 2 separate power supplies, No balanced out, no usb, coaxial, optical, RCA.

I don't want to start any controversy here but may I suggest that the sound quality of the Berkeley surpasses most or all of the DACs discussed so far? Mjmch2003, IMO this DAC hits the price/performance sweet spot. It has volume control [volume on each channel can be controlled individually from the remote for balance] which could eliminate a pre-amp if you have a digital only system. Plus it's virtually future proof as far as formats. Definitely worth an audition and consideration if you're in the market for a new DAC. Not cheap but far from the stratospheric prices that some others are going for. Or you could wait until some used units become available.

I have to agree about the berkeley Dac.
I was in the process of going back to vinyl, because frankly, I was sick
of listening to music using cd's and only being reminded of emotion.
I am now using the berkely dac with a g5 apple as server, and I get
goosbumps once more.
I think it's a ground breaking piece of equipment, and to top it all, I don't have
to re-invest in software again, and as a plus, using to 24/192 is a revelation.
My hat goes off to the designers, who seem to truly understand the potential
of digital playback.