The DAC Scam - Almost everyone believes the hype

I think you'll be perfectly happy with a $99 Chinese DAC.  Go for it.

@audiotroy is unequivocally correct-- there's a lot of stuff besides the (comparatively cheap) chip that affects the dac's sound quality. i have a no-name, $60 chinese dac which uses the exact same chip as some high $$$ wadia and other high end players. the cheapo actually sounds pretty good, but it's not in the same league as the pricey stuff. the real question, as with most things audio, is how much you need to pay to get a discernible improvement-- i personally think that some of smsl's $500 offerings are tough to beat without spending a lot more.

A DAC is basically a sound card. Expensive DAC's are trophies for the gullible rich to impress their clueless buddies!

Jason Bourne Steals the Blackbriar Files