a lot of folks are ditching their pricy outboard dacs in favor of a cheap ~$130 art di/o, w/cheap (~$100) mods. see the audio asylum's digital forum for a nauseating plethora of praise for this dinky thing... ;~)
in *my* system, which *is* pretty hi-resolution, imho, my modded di/o & humble nad 5-disc cd-changer is *far* better than either a $1800 alchemist nexus or $3k resolution audio cd-50.
ymmv, doug s.