DAC with a Balance Control - Does on exist?

Theta Gen VIII has balance control, and is an excellent DAC as well (it is what I am using now), and there are a bunch of them for sale now. It operates in the analog domain. It is basically a function of the volume control; it is as if there were 2 separate volume controls, one for each channel, so there is no sonic degradation caused by it - no extra pot. The volume control works by switching resistors in and out, with one discreet resistor for each volume step, so all you ever go through is one resistor and one switching device (I believe a solid state relay, although I'm not sure). I apologize for any typos; I just got in from shovelling the driveway yet again, and had a nice big martini to kill the pain.

all dcs have balance control.

The Berkeley has balance control.

What about a software solution to control balance. I hear that "Pure Music" can control balance on my Mac. That way I could keep my Benchmark DAC.

Um, yes. Did you miss my earlier post? If you are using Pure Music, you can adjust the balance trim by going to Preferences -> Audio Settings -> Signal Modifiers. You can push the right channel up or down to your liking.

Much cheaper than buying a new DAC.