DAC with ESS Sabre chip, volume, XLR+RCA simult.

This does everything that you are looking for, I have owned the WM8741 Version of this dac and it has always been very nice sounding.

http://www.ebay.com/itm/ES9018-XMOS-Asynchronous-32bit-192K-384kUSB-DAC-with-XLR-Balanced-Output-DSD-/331068879445

Wyred4Sound DAC1 or DAC2 will fit that bill.

@ Sarcher30, Hi, Tell me more about this Exasound units, how much $, where is it made, the warranty, specs.., how about a link I can go to, maybe some user reviews, etc...

Jeez Audiolabyrinth, you don't want much, do you? ;) Ok, Exasound is made in Canada. All the info is on their website. http://www.exasound.com/

The Exasound looks interesting, however I see nothing in the spec to suggest that it is dual mono. Moreover, subdividing a stereo Sabre chip for multichannel mode reduces its absolute performance. FWIW, I have tried the 9018 Sabre in stereo and dual-mono configurations. Dual mono sounds better. Of course the performance of a DAC is the sum of its parts including power supply and output stage.