Check out the upcoming Schiit Bifrost. It handles native sample rates up to 24/192 through all inputs including usb and it's priced at $450. I preordered one and am anxious to see how it competes with my current dac.
http://schiit.com/cart/index.php?main_page=product_info&cPath=0&products_id=7
http://schiit.com/cart/index.php?main_page=product_info&cPath=0&products_id=7