Best 24-bit / 192K standalone D/A converter?

Is there such a thing in the consumer audiophile market?

I'm currently looking to mod my Denon universal player with hi-res digi outs and considering going with Apogee Rosetta to make each of the six output D/A conversions.

Any other quality D/A converter suggestions?
Where and how are you getting it modified to output to six dacs. I am thinking of purchasing a Denon 3910 and can I get it modified to do the same.
Emm labs