Cheap Blu Ray Player + DAC for hi fi ?

Hi Guys,

I posted several weeks ago about advice on picking out a system. After much gnashing of the teeth and lots of auditioning - I've settled on the PSB Alpha B1 and NAD 316BEE to drive them.

Now it comes to picking out source options.

I have a Mac Mini which will double as a HTPC, storing all my lossless tunes.

I need to get a Blu Ray player for some of the Blu Rays, DVDs and redbook CDs I have as well.

I plan to get a DAC to hook both of these components to as well (tiny budget so a DAC that's about 300 bucks used)

My question - would a Blu Rayer player from big box stores (the cheap ones that cost 100US-200USD) be any good when hooked up with a budget DAC?

I don't have superlative requirements - my budget kinda explains it no? haha - just something that puts out decent audio and video.

Btw pls do let me know what DACs I should be looking at. Preferably with optical inputs and something I could get for less than 300bucks. Lower the better =)