Check out the $300 HRT Musicstreamer II+. It does asynchronous USB, handles 24/96, and sounds incredible! Highly recommended. Not quite as good as my Bryston BCD-1 Cd player but close enough for my music server. Money well spent.
what is the best, least costly DAC...?
What is the best, least costly DAC which handles 96kz, 24 bit, with apodizing filter and asyncronous timing to improve upon RAM modified, REGA Saturn CDP analouge out playing complex,at times loud, prog-rock? Also, if it doesen't have USB input, please reccommend the best, least costly USB/SFDIF converter as I intend to play hi-rez files from pc.