For 300 you might be able to get a MHDT paradisea + that is a really nice sounding DAC that competes with much higher priced units for about 600 or so you could get a Benchmark DAC1 that is a step up and comes very close to the sound of more expensive DACs such as the Bryston BDA1. As you move up the line with DACs I find it easy to describe the improvements as greater clarity. With each jump you remove another veil from the sound.
