Any DACs have the Sabre 32bit D/A Converter ??

The short answer is not yet. The Oppo BDP-83SE is a universal player that uses the DAC (both in 2-ch and multi-channel) but it does not have any digital inputs allowing you to access the DAC chip set. The McIntosh MCD500 uses ESS Sabre 24-bit DAC chipset. It has digital inputs allowing you to access the DAC, but it is not the latest 32-bit architecture, plus it costs $6500. The Peachtree as you mention utilizes a Sabre DAC but it is the 24-bit DAC and it is also an integrated amp. Here is a link to ESS's website with press releases discussing who has adopted their DAC chipsets: http://www.esstech.com/index.php?p=news_inthenews

Eastern Electric was supposed to release the DAC 001 which uses the ESS Sabre Chip. If you are interested contact Bill O'Connell at Morningstar Audio Imports. The DAC uses Both Tube and SS outputs and I belive a USB Input.

http://www.morningstaraudio.com/

The Wavelength Crimson uses the new Sabre chips, but it is well above your price point. Why do you want a DAC with this chip?

I belive Krell and SimAudio also use his dac in their statement products. They are well over a grand though.

there is a rudimentary dac mounted on plexi glass. i own it it retails for $450. contact the ess company. www.esstech.com .

there is another dac chip, the wolfson, which is also 32 bit.