Tube DAC Recommendations

You may want to consider the Concert Fidelity DAC.A used model is well within your stated price range.It`s exceptionally natural with wonderful tonality.
Regards,

It seems to me that tube DAC technology may not have caught up with the current sampling rates currently on the internet.
Perhaps there is a limitation of hi rez music available; I will need to check that.

Two of the suggestions above have limitations regarding the sampling rate. I have no CD collection right now; I am starting from scratch. The plan was to use downloaded hi rez files from the internet and store this on a server. My thinking was that I would get a better sound quality.

I am not opposed to making an investment in cd's; I just thought that I was going backwards with CD's. Your thoughts?

i do not have a model number for the original dac. i don't think they use model numbers.

MrTennis-
I am seeing the model # as 5000; there was a successor of 5100 but which went up to 24/96, but they still kept the 5000 as their "signature" model.
http://www.6moons.com/audioreviews/zanden/mkII.html
My only concern is the low sampling rate of 16/44.

The Audio Logic DACs, especially the Model 34, are superb tube DACs, even if they have the transformer upgrade that replaces the 12AU7s in the unit (it still has two 6922/6DJ8/ECC88 tubes in it that can be rolled to change the sound). Sadly, the maker and designer of these units, Jerry Ozment, has passed away, so they are no longer made and may be tough to find service for (my 8 or so year old unit still works just fine), but his design is alive and well in the Mk I version of the Jadis DAC mentioned earlier, which is pretty much the same circuit but with different parts. I agree with that poster, both the Jadis and the Audio Logic have a sound that is difficult to describe; maybe a little fat in the bass compared to my EMM Labs unit, but it shines in the midrange and still really seems to make the music come to life, to my ears.