DAC Noob - seeking suggestions

My 2 year old son just broke my Rotel CD player, so I need a new source.

I am interested in the idea of getting an entry level DAC with reclocking/anti-jitter. That way I could use multiple relatively inexpensive digital sources, such as a computer hard drive or an inexpensive CD/DVD player, and still get reasonable quality sound.

My system:
Martin Logan Aerius i
McIntosh MC 2105
McIntosh C 26

I bought all that stuff when I was a bachelor, no kids, and the "toys" budget was a lot larger than it is now. Budget is a PRIMARY consideration. Something that could be picked up used under $300 would be good.

Is there any such animal?

Please be specific with brand names and models - like I said, I am a total noob about DACs.
For your budget, consider this combo new today on Audiogon:
"Msb link dac iii DAC with P1000 with nelson update/option" -- very reasonably priced.

By the way, if you use "an inexpensive CD/DVD player," then to some extent you'll limit the sound of the DAC -- the quality of the CD transport or digital source does matter. A good DAC can make a positive difference but will reflect what you feed into it.

Your Martin Logan/McIntosh components deserve a good source. Maybe keep on the lookout for a used Cambridge Audio 540 or 640 Version 2 CD player, or a Rega Planet 2000? They go a bit beyond your 300 buck range, but are fine players -- unless you're avoiding CD players due to the prying fingers of two-year-olds.
Hi Alath,

You may want to take a look at a used DSP-1000. I've got one of these are they are great (as are the high end EAD DACs) for the money.

I've had mine for a few years so I can't remember the exact price I paid, but believe it was in the $250 range. They are kinda sparse so you may have to wait a while before one shows up.

The $300 is for the DAC only, right? Suggest Assemblage 2.0 HDCD with upgrade or Adcom 700. These are solid designs and very analog sounding for price range. Also the Scott Nixon is very good.
Thanks for the suggestions.

the quality of the CD transport or digital source does matter

That's why I was asking about the anti-jitter/reclocking feature - I understand this helps to ameliorate one of the major problems with poor transport mechanisms.

Do any of the suggested units above have this feature?
Monarchy Audio DIP unit can be used before a DAC to reclock and reduce jitter, I sold one for under $100 a few months ago.
I did a search here on Audiogon and what fits your budget and wants would be the Musiland Md-10. You will want USB input for your PC. I am not selling it. I do build DAC kits. This one for the price looks like it is what you are looking for.
I have the same setup right now( 2105 and C-26)
And i'm tinking about getting used Martin Logan speakers.
How is your setup sounds like ?
Any problems with old Mcintosh driving ML speakers ?
If you are going to use USB out of the computer, I would suggest a Musiland Monitor 02US. Through USB this will handle any signal @ 16 or 24 bit with resolution all the way through 192K. Be aware, this unit will not work with MAC and is reported to sound its best with Windows 7 drivers and firmware. Do a search and read the blog on HeadFi. About a dozen people say this is the single best buy they have ever made in audio.
If you are not using USB, I would recommend a Yulong U100. These are both Budget DACs that if used within their strengths will compete at many times their price point.
Sorry, I saw the response in front of mine dated today, didn't notice this is a 3 1/2 year old question. .