I picked up an absolutely perfect Sonic Frontiers SFT-1 (Stereophile A if that matters to you) used on audiogon for $850. I also have a North Star Model 192 (24/192) with 1 Toslink, 2 RCA, 1 balanced and 1 CAT 5 inputs. I live in Canada, but the product will be availabe in the U.S. soon, or you can check out the North Star home page. The list price is 1200 Euro for an absolutely incredible DAC (you won't find a used unit as this is a new release). I honestly believe I've got the best or close to it for a very reasonable price. But then again, so does everyone else who has posted. The difference being that I'm right and everyone else is wrong!:-)