Best Dac with USB input for $1,000 or less

The Benchmark does a very good job on USB as well as the SPDIF. You just can't argue with their Jitter reduction. Some years ago some reviewer wrote that it was analytical sounding and so it seems everyone "Parrots" that review. It's system dependent, just like every other component. If you have a good system, it sounds good... if not, well you can answer that one as well as me.

I am feeding it to an ARC LS-26 preamp, and the combination is wonderful. Sure it's detailed...why would you want no detail and accuracy, but the music is alive and great! There are far more really bad recordings and poor quality files than bad DACs. I have just converted some Vinyl to 24/96 FLAC files and they sound incredible.

There's probably better DACs and worse DACs but the Benchmark does a good job... at least in my system. And that's coming from a 40 year analog guy.
Paul

[Agreed. It is great value. Of course it works best with very neutral equipment - so it only fits with a limited number of setups.]

I agree as well... everything works best on a limited number of setups. It's hard to think of a component that is "Universally Best", especially if you add the parameter that it's "Under $1000.00".

Listen to everyone's advise, take reviews with a grain of salt(the mags get paid from advertising), but when it's time to spend the money, only your ears really matter.
Paul