05-31-10: Mb9061
Sorry, as the others have said, the Digilink III from PS Audio may do the trick too for USB under $1k, but some have reviewed it and compared it to the Benchmark DAC1 (analytical/detailed sound).
I'm not a Benchmark fan and have listened pretty extensively to that DAC having owned a USB version and borrowed the previous version. I can tell you from my perspective I would have never thought to compare the DLIII with the Benchmark sound - they do not remind me of each other at all. I find the DLIII to be more natural sounding, not at all sterile or strident and very engaging. The Benchmark would always grate on me, especially in the upper frequencies...but overall it always sounded to me rather artificial and squeeky clean, and yes, sterile. I've heard it sound good in other systems at shows, but not in mine nor my friends. Anyway, I can't imagine what similarities it shares with the the DLIII in terms of sound qualities. Just my .02 cents.