I think the Perpetual Tech P-3A is an okay piece. I own one and it suits my needs. I recommend the Monolithic power supply, for protection purposes. With the supply, it will be under $500 used. My only complaint is that it is not in the form of a component. It looks more like an ethernet router than a stereo component.
Best Inexpensive DAC
In the last 12 months I have mananged to purchase a used ML27.5, used ML38S and a new pair of Thiel 2.4. I am broke, but I can't stand listening to my old Denon CD player form 1992. I do have a coax digital out on the unit, so I thought of purchasing an interim inexpensive DAC to get me by until I can get something a little better. Any suggestions?