DACs are intersting in that I find that very good performance can be had for not much these days most likely as a result of increased maturity associated with a large commercial market for products that use DACs. High end audio is a drop in the bucket compared to the overall market and applicability of DACs these days in computers and various digital music devices. Not to say all are good or great, but many are even by most digital audiophile standards. My $300 (used) mhdt Constantine DAC continuously amazes me how well it performs even in comparison to some of the most expensive dacs out there that I have heard. I also have an mhdt Paradisea that cost just a tad more and is also very musical.