Best $200-$500 DAC


I wanted to see what the top recommendations would be for a new or used DAC going from the coax out of a Roku Soundbridge to an integrated amp. The SB is across the room and set up in wireless mode. Any help is appreciated.
prorec
Thank you for the suggestions. It looks like it probably makes sense to spend an extra $100-$200 and go with a higher-quality DAC. In the $500-$700 range, do any other DAC's outperform the MF or Bel Canto?
I would love to know as well. I heard the Pacific Valve modded version of the Lite is good...
Has anybody tried the USB SilverStone EB01 dac? It looks fairly nice and is only $99. It's $89 at
www.sundialmicro.com (look under store specials-about halfway down). I was looking into USB dacs and noticed this, but I have no idea what it sounds like and was wondering if any others have tried it. I can't imagine it sounding too great at this price, but you never know. Sandra
Sandra,

(hopefully we're not hihacking the thread) I just about gave up on my search for a Waveterminal U24 and decided to order one of these Silverstones from Newegg.com. Lo and behold one of the U24's came up on Ebay 2 days after I ordered the EB01. All I cans say is that the EB01 is a "cute" little box but as far as sound goes I was not impressed. I experienced a serious drop in gain from my PC to my preamp and also had trouble getting the ASIO4All with Foobar to work properly with it. The U24 arrived a day later and all bets were off - the Waveterminal is just too good. I sent back the Silverstone before I really attempted to troubleshoot my setup, but for what it's worth right out of the box I was not impressed - cost me about $25 in shipping and restocking fees to find out.
If you can find a McCormack dac 1 deluxe in the $300-400 range, you will find it will produce music very faithfully. Mine is mated to a lector preamp and sounds wonderful. So far I have not switched even though I've heard many dacs which are far more costly.