what is the best, least costly DAC...?


What is the best, least costly DAC which handles 96kz, 24 bit, with apodizing filter and asyncronous timing to improve upon RAM modified, REGA Saturn CDP analouge out playing complex,at times loud, prog-rock? Also, if it doesen't have USB input, please reccommend the best, least costly USB/SFDIF converter as I intend to play hi-rez files from pc.
i8on
I tried the v-dac with better power supply and a matrix mini-i. I was surprised that in my system the matrix was a definite step up, ymmv
Once again...this is a highly subjective hobbie...and I have always found Rega CDPs to be kind of "grey" and void of colour...the polar opposite of their turntables in terms of PRAT, etc...in a nutshell...dull and boring!...cant comment on the v-dac but worth a shot for the price...
Phasecorrect,

Very interesting hobby indeed. I've not found that with Rega CDPs, but have found what you describe with Rega amplification, mainly the Mira and Brio (all generations). Have you heard their CDPs without their integrateds?
Have heard Rega amps on numerous times...and yes...they are a bit bland as well...
Didn't mean to rub anyone the wrong way. I just think the product sounds good. Sorry for the enthusiasm.