Best DAC under US$300

Aragon D2A MKII w/ upgraded IPS (separate power supply)-- can often be found used in your price range (although one was just auctioned off on this site for a much higher price). An older DAC, but "brutally transparent" and unbelievably "real" sound.

I agree with the above comments on the Aragon D2A. My audio buddy has a D2A and we tried it with my Levinson No.31 transport. Wow! It was stunning!

I agree with Fasca, in fact it's my D2Amk2 that he's talking about. It is however rather sensitive to transport and cable used. We have gotten AWESOME results with an MIT Digital reference cable and my Sonic Frontiers SFT-1 transport, but, as he pointed out it became positively stunning with the Levinson transport. Make sure you get the enhanced IPS power supply (large triangle case). It may seem like old technology by current standards, but, make no mistake, the analog section was designed by Krell, and the digital board was a Theta design, and together it makes music. Find one used, use it, and wait for the dust to settle in the format wars. You will enjoy all your current CD's with little cash outlay.

Thanks for all the ideas, guys..really am grateful for the help. The little convergence among the responses suggest that I'm to have a listen and let that guide me, from among the Aragon, CAL Sigma and Parasound. Have a good one, meanwhile!

Thanks for all the ideas, guys..really am grateful for the help. The little convergence among the responses suggest that I'm to have a listen and let that guide me, from among the Aragon, CAL Sigma and Parasound. Have a good one, meanwhile!