What is the best DAC under $500?


I am looking for a DAC that I can use with my CD player and also computer. I have been looking at the following 3 DAC's:

- Grant Fidelity Tube DAC-11
- Shiit Bifrost DAC
- Emotive DAC

I would appreciate Audiogon members thoughts on these and other DAC's they would recommend as the best DAC in this price range.
cbman
Musical Fidelity V-DAC

PS: Is there REALLY a dac called the Shiit Bitfrost? Holy S**T!
Beresford Caimen. Available factory direct on audiogon. I also think the new MF V-DAC is a great dac, but you realy need the separate power supply to go with it.
Right now you can get the Emotiva dac on closeout for 250.00 At that price, it's a steal. I am using one in conjunction with a Musical Fidelity V-Link and couldn't be happier. The dac offers a lot of bang for the buck and is very musical. It is not at all bright or etched sounding.