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.
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.