Best non-USB Dac for $3k, computer as source?

Hi There:
I'm shopping for a good DAC for my system as I'm currently winging it with an iRoc USB Dac connected to my PC via USB, using iTunes. It sounds pretty good to me but I want to do justice to the rest of my system which is more high-end.

I'm not sold on USB as the connection of choice to the PC, and I have a nice Juli@ Soundcard which got very good reviews, so hope to use that as source via SPDIF to DAC.

Do folks have any strong recommendation on a DAC at or below $3k or is there any strong reason to spend a bit more? I'd rather keep it below $3k if possible. I'd like to play 24/192k files and will try some hi-rez downloads but most of my collection is Apple Lossless via iTunes.

Thanks!